Název:	Super tax deduction as support of research and development in Slovakia
Autoři:	Rábek, Tomáš Pindešová, Diana
Citace zdrojového dokumentu:	KRESA, Zdeněk (ed.) Business Trends 2022, Plzeň 2022, p. 197-206.
Datum vydání:	2022
Nakladatel:	Faculty of Economics University of West Bohemia
Typ dokumentu:	konferenční příspěvek conferenceObject
URI:	http://hdl.handle.net/11025/54545
ISBN:	978-80-261-1126-9
Klíčová slova:	výzkum a vývoj;super daňový odpočet;daňová pobídka;podnikatel
Klíčová slova v dalším jazyce:	research and development;super tax deduction;tax incentive;entrepreneur
Abstrakt v dalším jazyce:	Research and development (R&D) and innovation are key components of the Europe 2020 strategy for smart, sustainable, and inclusive growth and they contribute to a knowledge-based economy. The paper deals with the support of R&D within the EU countries, while it focuses on the framework of the relatively new instrument implemented in the tax legislation of several countries in the world, namely in the form of super tax deduction (STD). It is an instrument that is supposed to inspire the entrepreneurs themselves to carry out their own R&D. The great advantage of this instrument is that after meeting the legal conditions, all entrepreneurs can use it, while they do not have to wait for any calls and additional support. Entrepreneurs can generate tax savings that can be used for financing, e.g., also their further R&D, or simply increase their net profit, which can easily be paid to owners. The paper contains an assessment of the development of entrepreneurs who used this support, as well as the development of the number of projects and the amount of support in the form of STD over the period 2015-2020 in Slovakia. Research shows that there is an increasing interest in this support. The last part of the paper shows a model situation when entrepreneurs can profit from this support, if they have used it for more years. The use of STD is a way to contribute to sustainability and competitiveness of agri-food industry.
Práva:	© Authors of papers
Vyskytuje se v kolekcích:	Business Trends 2022: Conference Proceedings Business Trends 2022: Conference Proceedings

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