Selected Aspects of Indirect R&D Support in the Czech Republic
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F22%3A00009991" target="_blank" >RIV/46747885:24310/22:00009991 - isvavai.cz</a>
Výsledek na webu
<a href="https://www.jois.eu/files/4_1269_Brabec" target="_blank" >https://www.jois.eu/files/4_1269_Brabec</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.14254/2071-8330.2022/15-3/4" target="_blank" >10.14254/2071-8330.2022/15-3/4</a>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Selected Aspects of Indirect R&D Support in the Czech Republic
Popis výsledku v původním jazyce
Sustainable economic development and current global challenges accentuate businesses’ innovative activities across the size spectrum. Developed countries are looking for ways to support the acceleration of R&D activities. A mix of direct and indirect instruments is used for this purpose. Indirect instruments are implemented in the corporate environment primarily through various tax incentives. A widespread form of tax incentives represents the possibility of reducing the tax base by expenses related to R&D activities. The article analyses the amount and structure of companies in the Czech Republic, which use the deduction for research and development. The research sample includes all companies that filled out their tax returns between 2009 and 2020. The established hypotheses are tested using the methods of descriptive statistics, the Chi-Square test of independence, and the analysis of variance. The research results confirm a statistically significant difference between the average number of companies using deduction for research and development if those companies are classified according to their size. In addition, it was revealed that the number of companies using deduction for research and development has gradually declined since 2015. Furthermore, it was found that the structure of companies using the deduction for research and development changes over time.
Název v anglickém jazyce
Selected Aspects of Indirect R&D Support in the Czech Republic
Popis výsledku anglicky
Sustainable economic development and current global challenges accentuate businesses’ innovative activities across the size spectrum. Developed countries are looking for ways to support the acceleration of R&D activities. A mix of direct and indirect instruments is used for this purpose. Indirect instruments are implemented in the corporate environment primarily through various tax incentives. A widespread form of tax incentives represents the possibility of reducing the tax base by expenses related to R&D activities. The article analyses the amount and structure of companies in the Czech Republic, which use the deduction for research and development. The research sample includes all companies that filled out their tax returns between 2009 and 2020. The established hypotheses are tested using the methods of descriptive statistics, the Chi-Square test of independence, and the analysis of variance. The research results confirm a statistically significant difference between the average number of companies using deduction for research and development if those companies are classified according to their size. In addition, it was revealed that the number of companies using deduction for research and development has gradually declined since 2015. Furthermore, it was found that the structure of companies using the deduction for research and development changes over time.
Klasifikace
Druh
J<sub>SC</sub> - Článek v periodiku v databázi SCOPUS
CEP obor
—
OECD FORD obor
50206 - Finance
Návaznosti výsledku
Projekt
—
Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2022
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Journal of International Studies
ISSN
2071-8330
e-ISSN
—
Svazek periodika
15
Číslo periodika v rámci svazku
3
Stát vydavatele periodika
PL - Polská republika
Počet stran výsledku
14
Strana od-do
51-64
Kód UT WoS článku
—
EID výsledku v databázi Scopus
2-s2.0-85140443272