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Stanovení metodiky pro vykazování odčitatelné položky na podporu výzkumu a vývoje
Pravcová, Kamila
This bachelor thesis deals with the determination of the methodology for reporting of the deductible item for support of research and development in selected company. The thesis consists of two parts, theoretical and practical. The theoretical part explains the basic terms used in the field of the tax theory and the research and development. In the practical part, based on the examination of the legal guidelines and the analysis of the provided data from the selected company, a procedure for the reporting of eligible costs for the application of the deductible item from the tax base to support research and development in the company is set. The selected company is Česká Zbrojovka Ltd. Based on the knowledge gained, and the specific process in the selected company, the procedure is generalized also for other tax subjects drawing on this tax saving. Formula clause:On the basis of the Directive no. 3/2017 laying down rules for Publishing undergraduate theses, namely its Article 3, and Requests to postpone the publication of the thesis, the Dean Mr. doc. Ing. Pavel Žufan, Ph.D. agrees to postpone the publication of my completed bachelor thesis.
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Tax Support of the Research and Development in the Czech Republic
Šteflová, Renata ; Finardi, Savina (advisor) ; Marková, Hana (referee)
The diploma thesis focuses on the area of tax support of research and development in the Czech Republic through a tax relief on research and development. In particular, the author aims to clarify the doubts in the practical application of the tax relief on research and development by the Czech business unit in the calculation of the corporate income tax. Based on the knowledge gained, at the end of the diploma thesis suggestions for possible legislative changes in this area are presented.
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Indirect public support for research and development in the Czech Republic - 2014
Český statistický úřad
Without a corresponding amount of funds from both the state and the business sector, it is not possible to expect R & D (R & D) in the Czech Republic to deliver high-quality, internationally competitive knowledge, innovation and technology. The importance of R & D investment is now highlighted in all developed countries, as the results of these activities and their use play an important role in all areas of today's society. Effective allocation of financial resources in this area can not be done without knowledge of historical development and current situation. Therefore, high quality and reliable statistical data are needed to determine the priorities and direction of future policies in this area.
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The Issue of the Deductible Items for a Research and Development
BIGASOVÁ, Anna
This thesis deals with the indirect support of research and development, and tax savings in the particular company.The main objective of this thesis processes the information and support for research and development. Selected costs are subject of tax deductible costs within booking. These costs are deducted from the proceeds during the calculation of the profit. The second time we deduct these costs as part of a deduction from the tax base for research and development. Selected costs incurred for research and development project may be deducted from the tax base twice.
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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 zvýhodnění výzkumu a vývoje v České republice a ve Velké Británii
Mejzlíková, Šárka
Bachelor thesis evaluates the systems of indirect support for research and development in the Czech Republic and Great Britain as a motivational tool for decision making of enterprises investment in research activities. The work consists of theoretical and practical parts. The theoretical part defines basic terms used in the field of tax theory, research and development and tax environment in the countries surveyed. In the practical part are examined secondary data, which confirm the quality of individual systems of indirect support for research and development.
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Analyse of impacts of tax deduction on apprentices education
Beránková, Eliška ; Slintáková, Barbora (advisor) ; Hartlová, Alena (referee)
Over the last 20 years we have been experiencing permanently decreasing number of vocational schools students. This situation affects by its results also the entrepreneurs, who needs the vocational schools graduates to it's activities. Czech govenment was aware of this problem and tried and still try to solve them. One of the realized solutions was implementation of tax deduction of education of apprentices. This tax deduction subsisted in 2001-2007. This work is engaged in analyse of impacts of this tax deduction on number of vocational schools students. The analyse was performed in letter of evaluation of statistical data and interpretation of data from questionaire sent to picked entrepreneurs.
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