Zpracovatelský průmysl České republiky: Nepřímá podpora výzkumu a vývoje

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dc.contributor.author Bočková, Nina
dc.contributor.author Meluzín, Tomáš
dc.date.accessioned 2016-06-16T09:30:04Z
dc.date.available 2016-06-16T09:30:04Z
dc.date.issued 2016
dc.identifier.issn 1211-555X (Print)
dc.identifier.issn 1804-8048 (Online)
dc.identifier.uri http://hdl.handle.net/10195/64715
dc.description.abstract This paper describes the historical development of indirect support in the Czech Republic and analyses the available data from the period 2005–2013. The aim of the research is to demonstrate a dependence between the introduction of a new type of support for research and development and the increase in investment in companies’ own R&D in the manufacturing after 2005. The objects of the research are all domestic concerns engaged in business that reported the financing of their own research by means of the deductible item for R&D. The number of concerns in individual branches of the manufacturing industry differs markedly, for which reason more-detailed analysis of individual branches did not comprise part of the investigation into the subject of this research. We used regression analysis to monitor the development of R&D expenditure in the manufacturing industry. Exponential regression was best suited to the estimation of non-linear parameters. By analysing secondary data, we discovered that the introduction of the deductible item in 2005 is acting as support for increasing companies’ own investment in R&D. The tax incentive is a method of financing a company’s own R&D that is being used increasingly often. eng
dc.format p. 42-53 eng
dc.language.iso cze
dc.publisher Univerzita Pardubice cze
dc.relation.ispartof Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 36/2016 eng
dc.rights open access eng
dc.subject research eng
dc.subject development eng
dc.subject tax credit eng
dc.subject effectiveness eng
dc.subject manufacturing industry eng
dc.title Zpracovatelský průmysl České republiky: Nepřímá podpora výzkumu a vývoje cze
dc.type Article eng
dc.peerreviewed yes eng
dc.publicationstatus published eng
dc.subject.jel C20
dc.subject.jel H32
dc.subject.jel O39
dc.subject.jel L60

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