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dc.contributor.authorRábek, Tomáš
dc.contributor.authorPindešová, Diana
dc.contributor.editorKresa, Zdeněk
dc.date.accessioned2023-10-28T18:02:18Z-
dc.date.available2023-10-28T18:02:18Z-
dc.date.issued2022
dc.identifier.citationKRESA, Zdeněk (ed.) Business Trends 2022, Plzeň 2022, p. 197-206.en
dc.identifier.isbn978-80-261-1126-9
dc.identifier.urihttp://hdl.handle.net/11025/54545
dc.description.sponsorshipThis paper was supported by the Operational Program Integrated Infrastructure within the project: Demand-driven Research for the Sustainable and Innovative Food, Drive4SIFood 313011V336, cofinanced by the European Regional Development Fund.en
dc.format10 s.cs
dc.format.mimetypeapplication/pdf
dc.language.isoenen
dc.publisherFaculty of Economics University of West Bohemiaen
dc.rights© Authors of papersen
dc.subjectvýzkum a vývojcs
dc.subjectsuper daňový odpočetcs
dc.subjectdaňová pobídkacs
dc.subjectpodnikatelcs
dc.titleSuper tax deduction as support of research and development in Slovakiaen
dc.typekonferenční příspěvekcs
dc.typeconferenceObjecten
dc.rights.accessopenAccessen
dc.type.versionpublishedVersionen
dc.description.abstract-translatedResearch 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.en
dc.subject.translatedresearch and developmenten
dc.subject.translatedsuper tax deductionen
dc.subject.translatedtax incentiveen
dc.subject.translatedentrepreneuren
dc.type.statusPeer-revieweden
Vyskytuje se v kolekcích:Business Trends 2022: Conference Proceedings
Business Trends 2022: Conference Proceedings

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