Daňová podpora výzkumu a vývoje v České republice

The paper deals with the issue of support of research and development in the Czech Republic and abroad. Support for research and development is generally divided into direct support and indirect support, where we will focus on the practical implications of indirect R & D support. Indirect support for research and development is implemented through tax instruments leading to a reduction of the tax base of income tax in the conditions of the Czech Republic. Within the chapters of the paper, an evaluation of the use of this instrument by entrepreneurial subjects is carried out according to the legal framework of Section 34 of Act No. 586/1992 Coll., On Income Taxes, as amended, where this instrument is designated as a deductible item for research and development. The contribution also solves what must be done by the entrepreneur who uses this form of tax support and what are the merits and risks of the R & D projects that are the basis for determining the specific amount of the deductible item of research and development. It also includes a look at the international situation in other countries, and the specific forms and tools of R & D support that countries use under their tax jurisdictions.