R&D deductions in the Czech Republic: Is the amount dependent on the size of a company?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F23%3A00011690" target="_blank" >RIV/46747885:24310/23:00011690 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.businessperspectives.org/index.php/journals/knowledge-and-performance-management-2/issue-434/r-d-deductions-in-the-czech-republic-is-the-amount-dependent-on-the-size-of-a-company" target="_blank" >https://www.businessperspectives.org/index.php/journals/knowledge-and-performance-management-2/issue-434/r-d-deductions-in-the-czech-republic-is-the-amount-dependent-on-the-size-of-a-company</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.21511/kpm.07(1).2023.12" target="_blank" >10.21511/kpm.07(1).2023.12</a>

Jazyk výsledku

angličtina

Název v původním jazyce

R&D deductions in the Czech Republic: Is the amount dependent on the size of a company?

Popis výsledku v původním jazyce

Research and development (R&D) is considered a critical factor in the long-term performance of companies. Governments are therefore seeking to increase the availability of R&D support for enterprises. This support may include indirect or tax support, often offered as deductions from the tax base or credits on already calculated tax. The paper analyzes the average amount of R&D deductions depending on the size of enterprises in the Czech Republic that use R&D deductions. The research sample includes all companies residing in the Czech Republic that filed tax returns between 2009 and 2021. The methods of descriptive statistics, analysis of variance, and trend analysis were used to test the hypotheses. The results suggest a statistically significant difference (α %62 0.01) between the average R&D deduction of companies using the R&D deduction and a company’s size. Furthermore, it was found that the average amount of the R&D deduction has changed and is expected to change as well. This trend in the case of micro companies is negative, and by other groups, it is relatively constant or slightly rising and is also expected to increase. Authorities could use these results to adjust tax laws governing R&D deductions in the Czech Republic.

Název v anglickém jazyce

R&D deductions in the Czech Republic: Is the amount dependent on the size of a company?

Popis výsledku anglicky

Research and development (R&D) is considered a critical factor in the long-term performance of companies. Governments are therefore seeking to increase the availability of R&D support for enterprises. This support may include indirect or tax support, often offered as deductions from the tax base or credits on already calculated tax. The paper analyzes the average amount of R&D deductions depending on the size of enterprises in the Czech Republic that use R&D deductions. The research sample includes all companies residing in the Czech Republic that filed tax returns between 2009 and 2021. The methods of descriptive statistics, analysis of variance, and trend analysis were used to test the hypotheses. The results suggest a statistically significant difference (α %62 0.01) between the average R&D deduction of companies using the R&D deduction and a company’s size. Furthermore, it was found that the average amount of the R&D deduction has changed and is expected to change as well. This trend in the case of micro companies is negative, and by other groups, it is relatively constant or slightly rising and is also expected to increase. Authorities could use these results to adjust tax laws governing R&D deductions in the Czech Republic.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2023

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Knowledge and Performance Management

ISSN

2543-5507

e-ISSN

—

Svazek periodika

7

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

UA - Ukrajina

Počet stran výsledku

13

Strana od-do

150-162

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85181568647