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R&D support: the way how to increase enterprises’ competitiveness
Bočková, Nina ; Dohnal, Mirko (referee) ; Duspiva, Pavel (referee) ; Motyčková, Monika (referee) ; Meluzín, Tomáš (advisor)
This dissertation investigates the possibilities of increased use of direct and indirect support for R&D in small and medium-sized companies operating in branches of the manufacturing industry in the Czech Republic and specialising in the production of computers and electronic and optical instrumentation and equipment. The choice of the topic of this work was motivated by personal experience in a field in which companies either have not had enough information to take advantages of subsidies for research and development or have had negative experience relating to applications for direct support for research and development. These facts have presented obstacles to the realisation of research and development in corporate practice. The aim of this dissertation is to propose a methodology for the use of available tools in support for research and development in the Czech Republic and its verification against real data from selected companies. Data from primary and secondary research was used to investigate the selected area of academic knowledge. A questionnaire investigation was performed on the basis of knowledge obtained from detailed research of Czech and foreign literary sources. The respondents were companies in the electronic industry. The dissertation presents the results of empirical research and an assessment of research questions relating to a comparison of a selected sample of companies actively realising research and development with companies engaged merely in production with no innovative processes. On the basis of questionnaire processing and the testing of research questions, a methodology was created for small and medium-sized companies with the use of fuzzy logic facilitating decision-making in the financing of research and development activities with the use of direct and indirect support. Use of the proposed methodology will allow companies to expand sources of financing for the innovation process as an essential part of the competitive battle in the industry in question. The methodology is a significant aid for strategic decision-making in small and medium-sized companies considering the introduction of research, development and innovation. Benefits of this dissertation can be seen not merely on the theoretical and practical level, but also in the area of education.
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The Impact of Incentives on Electric Vehicle Sales in the European Union
Tláskalová, Andrea ; Polák, Petr (advisor) ; Havránková, Zuzana (referee)
This thesis provides a comprehensive analysis of electric vehicle incentives and investigates their impact on the uptake of electric vehicles within and beyond the European Union over the period of 2010 to 2019. Depending on the kind of benefit they provide and their timing, the incentives are divided into one-time monetary, recurring monetary, and non-monetary incentives. To properly evaluate the effect of incentives, a fixed effects and difference-in-differences methods are employed, allowing us to control for unobserved factors affecting the electric vehicle market. A fixed effects analysis revealed a significant positive effect of one-time monetary incentives on battery electric vehicle sales, and a significant positive effect of both one-time and recurring monetary incentives on plug-in hybrid electric vehicle sales. Additionally, when considering the effect of individual incentives, the most important ones were found to be rebate and point-of-sale tax incentive. A difference-in-differences analysis confirmed a statistically significant effect of rebate on the sale of battery electric vehicles. JEL Classification C33, H71, L62, L98, O31, Q55 Keywords Electric vehicles, Incentives, Tax incentives, Rebates, Technology adoption Title The Impact of Incentives on Electric Vehicle Sales in the...
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R&D support: the way how to increase enterprises’ competitiveness
Bočková, Nina ; Dohnal, Mirko (referee) ; Duspiva, Pavel (referee) ; Motyčková, Monika (referee) ; Meluzín, Tomáš (advisor)
This dissertation investigates the possibilities of increased use of direct and indirect support for R&D in small and medium-sized companies operating in branches of the manufacturing industry in the Czech Republic and specialising in the production of computers and electronic and optical instrumentation and equipment. The choice of the topic of this work was motivated by personal experience in a field in which companies either have not had enough information to take advantages of subsidies for research and development or have had negative experience relating to applications for direct support for research and development. These facts have presented obstacles to the realisation of research and development in corporate practice. The aim of this dissertation is to propose a methodology for the use of available tools in support for research and development in the Czech Republic and its verification against real data from selected companies. Data from primary and secondary research was used to investigate the selected area of academic knowledge. A questionnaire investigation was performed on the basis of knowledge obtained from detailed research of Czech and foreign literary sources. The respondents were companies in the electronic industry. The dissertation presents the results of empirical research and an assessment of research questions relating to a comparison of a selected sample of companies actively realising research and development with companies engaged merely in production with no innovative processes. On the basis of questionnaire processing and the testing of research questions, a methodology was created for small and medium-sized companies with the use of fuzzy logic facilitating decision-making in the financing of research and development activities with the use of direct and indirect support. Use of the proposed methodology will allow companies to expand sources of financing for the innovation process as an essential part of the competitive battle in the industry in question. The methodology is a significant aid for strategic decision-making in small and medium-sized companies considering the introduction of research, development and innovation. Benefits of this dissertation can be seen not merely on the theoretical and practical level, but also in the area of education.
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Investment and tax environment of the selected former Yugoslavian countries
Duljković, Zenon ; Zamykalová, Miroslava (advisor) ; Gullová, Soňa (referee)
The Master's thesis "Investment and tax environment of selected former Yugoslavian countries" deals with current tax systems and investment environment of Bosnia and Herzegovina, Croatia and Slovenia. The first three chapters of the thesis are focused on the economic situation of selected countries, their business relations among themselves and the EU countries, foreign direct investment and rating. The fourth key chapter starts with the tax theory and fiscal harmonization within the European Union in order to give detailed analysis of tax systems with emphasis on current development. In conclusion is elaborated the comparison of selected tax systems.
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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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Comparison of the rules of tax incentives for research and development in selected OECD countries
Kozák, Pavel ; Říhová, Lucie (advisor) ; Doležalová, Ivana (referee)
Bachelor thesis deals with questions about tax incentives for research and development realized in the business sector. Its aim is to analyze and compare the rules of tax incentives for research and development. The subjects of analysis and comparison are systems of tax incentives for research and development used in 10 selected OECD countries (including the Czech Republic). The first part defines research and development according to Frascati manual and describes the commonly used tools to support research and development. In the second part there is carried out analysis of tax incentive systems for supporting research and development in selected OECD countries. The second part also deals with the comparison of approaches for tax incentives for research and development among selected countries. In conclusion, there are several possible recommendations for Czech tax policy in area of research and development.
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