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@inproceedings{26367,
   author = {Snopková, Petra},
   address = {Brno},
   booktitle = {The Financial Law towards Challenges of the XXI Century},
   edition = {1},
   keywords = {Tax; Income Tax; Research and Development; Innovation; Expert’s Opinion},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Brno},
   isbn = {978-80-210-8516-9},
   pages = {191-198},
   publisher = {Masarykova univerzita},
   title = {Practical Problems in the Area of Research and Development in the Czech Republic},
   url = {https://www.law.muni.cz/sborniky/Radvan_Financial_challenges.pdf},
   year = {2017}
}

TY  - JOUR
ID  - 26367
AU  - Snopková, Petra
PY  - 2017
TI  - Practical Problems in the Area of Research and Development in the Czech Republic
PB  - Masarykova univerzita
CY  - Brno
SN  - 9788021085169
KW  - Tax
KW  - Income Tax
KW  - Research and Development
KW  - Innovation
KW  - Expert’s Opinion
UR  - https://www.law.muni.cz/sborniky/Radvan_Financial_challenges.pdf
N2  - This contribution deals with matter of research and development and its practical problems in the Czech law system. The main aim of the paper is to confirm or disprove the hypothesis that effective legal regulation provides sufficient legal certainty for taxpayers to its investments to research and development and connected possibilities of tax deductible expenses. In the paper several legal (scientific) methods will be used such as comparison of science disciplines, implementation and analysis of premises and others. There is no integrated publication dealing with research and development in income tax law. For insight to problem of core matter judgements must be used.
ER  - 

SNOPKOVÁ, Petra. Practical Problems in the Area of Research and Development in the Czech Republic. In \textit{The Financial Law towards Challenges of the XXI Century}. 1. vyd. Brno: Masarykova univerzita, 2017, s.~191-198. ISBN~978-80-210-8516-9.