Show simple item record
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 |
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