Digitální knihovna UPCE přechází na novou verzi. Omluvte prosím případné komplikace. / The UPCE Digital Library is migrating to a new version. We apologize for any inconvenience.

Publikace:
Nepřímá podpora VaV u českého podniku

Článekopen accesspeer-reviewedpublished
Zobrazit minimální záznam
dc.contributor.authorBočková, Nina
dc.date.accessioned2014-05-23T09:54:06Z
dc.date.available2014-05-23T09:54:06Z
dc.date.issued2014
dc.description.abstract-translatedSupport 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.formatp. 5-16eng
dc.identifierUniverzitní knihovna (studovna)
dc.identifier.issn1211-555X (Print)
dc.identifier.issn1804-8048 (Online)
dc.identifier.signature47940-30
dc.identifier.urihttps://hdl.handle.net/10195/54631
dc.language.isocze
dc.peerreviewedyeseng
dc.publicationstatuspublishedeng
dc.publisherUniverzita Pardubice
dc.relation.ispartofScientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 30 (1/2014)eng
dc.rightsopen accesseng
dc.subjectR&D tax incentiveseng
dc.subjectsmall and medium enterpriseseng
dc.subjectcompetitivenesseng
dc.subjectbenchmarkingeng
dc.titleNepřímá podpora VaV u českého podnikucze
dc.title.alternativeR&D tax incentives in Czech enterpriseeng
dc.typeArticle
dspace.entity.typePublication

Soubory

Původní svazek

Nyní se zobrazuje 1 - 1 z 1
Náhled
Název:
BockovaN_NeprimaPodpora_2014.pdf
Velikost:
377.38 KB
Formát:
Adobe Portable Document Format
BockovaN_NeprimaPodpora_2014.pdf (377.38 KB)

Licence svazku

Nyní se zobrazuje 1 - 1 z 1
Náhled
Název:
license.txt
Velikost:
1.71 KB
Formát:
Item-specific license agreed upon to submission
Popis:
license.txt (1.71 KB)

Kolekce

2014/30 Scientific papers, Series D