Nepřímá podpora VaV u českého podniku

Bočková, Nina

Digitální knihovna UPCE
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Univerzita Pardubice
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Publikace vydané Univerzitou Pardubice / Published by the University of Pardubice
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Odborné časopisy / Journals
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Scientific papers of the University of Pardubice
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Series D, Faculty of Economics and Administration
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2014/30 Scientific papers, Series D
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dc.contributor.author	Bočková, Nina
dc.date.accessioned	2014-05-23T09:54:06Z
dc.date.available	2014-05-23T09:54:06Z
dc.date.issued	2014
dc.identifier	Univerzitní knihovna (studovna)
dc.identifier.issn	1211-555X (Print)
dc.identifier.issn	1804-8048 (Online)
dc.identifier.uri	http://hdl.handle.net/10195/54631
dc.format	p. 5-16	eng
dc.language.iso	cze
dc.publisher	Univerzita Pardubice
dc.relation.ispartof	Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 30 (1/2014)	eng
dc.rights	open access	eng
dc.subject	R&D tax incentives	eng
dc.subject	small and medium enterprises	eng
dc.subject	competitiveness	eng
dc.subject	benchmarking	eng
dc.title	Nepřímá podpora VaV u českého podniku	cze
dc.title.alternative	R&D tax incentives in Czech enterprise	eng
dc.type	Article
dc.description.abstract-translated	Support for Research, Development and Innovation is a priority for economic growth in advanced economic systems. The aim of this paper is to confirm the conjecture regarding the feasibility of R&D tax incentives in the legislative environment. In the Czech Republic, the economic environment is motivated to economic development and growth by membership in the European Union. Open the possibility of European integration and the need to meet the objectives of the Strategy Europe 2020 has brought new opportunities to exploit the potential of Czech human resources in Research, Development and Innovation. The Czech Republic has third best conditions for enterprises involving in its operations its own R&D, according to European Tax Analyzer. Nevertheless the statistical indicators show that enterprises use more direct R&D support, financed from state budget, this paper evaluates the example of manufacturing company utilizing public support to R&D and R&D tax incentives within the industry. The selected barriers for non-use of R&D tax incentives are described. Despite the existence of barriers, the author managed to demonstrate a positive effect on increasing the company's competitiveness in the use of R&D tax incentives.	eng
dc.identifier.signature	47940-30
dc.peerreviewed	yes	eng
dc.publicationstatus	published	eng