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Practical Problems in the Area of Research and Development in the Czech Republic

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SNOPKOVÁ, Petra. Practical Problems in the Area of Research and Development in the Czech Republic. In The Financial Law towards Challenges of the XXI Century. 1. vyd. Brno: Masarykova univerzita, 2017. p. 191-198, 8 pp. ISBN 978-80-210-8516-9.
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Basic information
Original name Practical Problems in the Area of Research and Development in the Czech Republic
Name in Czech Praktické problémy v oblasti podpory výzkumu a vývoje v České republice
Authors SNOPKOVÁ, Petra.
Edition 1. vyd. Brno, The Financial Law towards Challenges of the XXI Century, p. 191-198, 8 pp. 2017.
Publisher Masarykova univerzita
Other information
Original language English
Type of outcome article in proceedings
Field of Study Legal sciences
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
WWW URL
Organization Právnická fakulta - Repository
ISBN 978-80-210-8516-9
UT WoS 000405243700013
Keywords (in Czech) daň; daň z příjmů; výzkum a vývoj; inovace; znalecký posudek
Keywords in English Tax; Income Tax; Research and Development; Innovation; Expert’s Opinion
Links MUNI/A/1359/2016.
Changed by Changed by: RNDr. Daniel Jakubík, učo 139797. Changed: 14. 9. 2017 00:54.
Abstract
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.
Abstract (in Czech)
Tento článek se zabývá problematikou výzkumu a vývoje a jeho praktickými problémy v českém právním řádu. Hlavním cílem tohoto článku je potvrzení nebo vyvrácení hypotézy, že účinná právní úprava poskytuje poplatníkům dostatečnou právní jistotu pro jejich investici do výzkumu a vývoje a s tím spojenou možností uplatnit daňově uznatelné výdaje. V rámci článku bude použito několik vědeckých metod, a to komparace, implementace, analýza a další. V rámci materie týkající se výzkumu a vývoje jakožto odčitatelné položky od základu daně z příjmů neexistuje ucelená publikace. Pro pochopení jádra problému je třeba využít rozsudky správních soudů.
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26367 /1 Jakubík, D. 14. 9. 2017

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Radvan_Financial_challenges.pdf   File version 14. 9. 2017

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Uploaded/Created
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  • a concrete person RNDr. Daniel Jakubík, uco 139797
  • a concrete person Mgr. Jolana Surýnková, uco 220973
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