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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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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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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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