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Why should the Czech Republic reform its current policy of financing higher education?
Kadlecová, Pavlína ; Pertold-Gebicka, Barbara (advisor) ; Břízová, Pavla (referee)
The Czech Republic has traditionally financed higher education out of general taxation and in the form of per capita funding. This system has led to inef- ficient allocation of funds, long-term underfunding and decreasing quality of education. We present three alternative financing schemes which rely on larger contribution from students: pure student loan, risk-sharing income-contingent loan and risk-pooling income-contingent loan. By using a theoretical model and calibrating it to the Czech reality, we show that financing schemes have significant impact on higher education participation and the quality of accepted students. While pure loan and risk-pooling induce optimal participation, in- ternational experience suggests that risk-sharing is the more feasible option. Keywords Financing schemes for higher education, tax-subsidy funding, income-contingent loans, higher education participation Author's e-mail kadlecova.paja@gmail.com Supervisor's e-mail gebicka@fsv.cuni.cz Abstrakt Česká republika financuje vysoké školství tradičně ze státního rozpočtu a ve formě dotací na studenta. Tento systém způsobil, že zdroje nejsou alokovány efektivně, vzdělání je dlouhodobě podfinancováno a jeho kvalita se snižuje. Práce se věnuje třem alternativním způsobům financování: prosté...
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Tax incentive for research and development
Krejčová, Dita ; Vítek, Leoš (advisor) ; Klazar, Stanislav (referee)
Research and development is one of the technological indicators of developed countries. The vast majority of investment in this area comes from the private sector, it is therefore in the interests of each state to support the private sector investments in research and development. This thesis deals with the tax support of research and development in each of country of OECD. Subsequently the thesis describes tax incentive for research and development in the Czech Republic and the aim of the thesis is to test the hypothesis whether the tax incentive in Czech Republic has increased due to legislative changes effective from 1 January 2014.
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The research and development tax incentive
Soukup, Petr ; Tepperová, Jana (advisor) ; Peroutka, Vojtěch (referee)
The aim of this thesis is to evaluate research and development tax incentives in the Czech Republic since the introduction of the research and development deduction into the current legislation. The subject of this work is a comparison of tax incentives in selected countries, the form of research and development tax incentives in the Czech Republic with regard to legislative sources and analysis of indirect support in the Czech Republic. Most of the selected countries support research and development indirectly through tax credit or deduction of eligible costs. Indirect support through deduction of research and development costs is implemented in section 34(4) of the Czech Republic Income Tax Act and is valid since 2005. The growth of indirect support and its dependence on the research and development spending shows the regression analysis presented in the conclusion.
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Daňové dopady realizace výzkumných a vývojových aktivit v České republice
Čermák, Petr
Research and development is one of the key factors for a long-term balanced economic growth, and therefore it is in the interest of individual countries to support it. The thesis discovers that the main tax instrument for promoting research and development in the Czech Republic is a tax deductible item. The paper finds out that businesses are not currently tax motivated to implement research and development using public universities. Therefore, an adaption in the tax deductible item to motivate businesses for such cooperation is designed. Furthermore, the thesis verifies that the amount of patent applications turned in to Industrial Property Office by public universities, or businesses depends on the volume of expenditure on research and development used in these sectors.
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The R&D expenditures from tax view
Prochásková, Petra ; Kubátová, Květa (advisor) ; Říhová, Lucie (referee)
Diploma thesis is concerning questions about tax inventives for research and development. Theoretical part is defining research and development and describing individual possibilities of support for research and development with emphasis on indirect support and its tools. Core of practical part is comparison of approach to R&D expenditures of research and development in selected tax systems of OECD countries and present circumstances in Czech Republic. Outcome of this thesis is several recommendations for czech tax policy in area for support for research and development.
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Tax support for research and development
Zábrodský, Jan ; Slintáková, Barbora (advisor) ; Slintáková, Barbora (referee)
The bachelor's thesis deals with the issue of public support, and in particular with the fiscal aid towards research and development. It describes the current framework of the tax support with a focus on the deduction from the income tax to the expenditure on research and development projects. In order to make the best knowledge about the deduction, the paper examines in more detail and explains the legislation related to the deduction. The goal of this paper is to evaluate the total of private funds to finance research and development with regard to the introduction of deduction. The result of the paper is the interpretation of primary data from which to reveal the impact of incentive deduction to support the implementation of research and development, but only as a supplement to direct aid.
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Finanční podpora rodin s dětmi
Vávrová, Lenka ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
Práce se zaměřuje na finanční podporu rodin s dětmi v ČR. Jsou zde vymezeny dávky státní sociální podpory, sociální péče a nemocenského pojištění, slevy na dani a společné zdanění manželů. V praktické části bylo provedeno zhodnocení výše výplat dávek ze strany státu a analýza manželů, nesezdaného páru a matky samoživitelky z hlediska nároků na finanční podporu.
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