Publication details
Odpočet na podporu výzkumu a vývoje a jeho možné problémy v praxi
| Title in English | Research and development tax´s deduction and its problem and praxis |
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| Authors | |
| Year of publication | 2017 |
| Type | Article in Proceedings |
| Conference | DNY PRÁVA 2016 – DAYS OF LAW 2016. Část II. – Rekodifikace daní z příjmů (90 let od Englišovy daňové reformy) |
| MU Faculty or unit | |
| Citation | |
| Web | https://www.law.muni.cz/dokumenty/39612 |
| Field | Law sciences |
| Keywords | Income Tax; Research and Development; Innovation; Project; Expert’s Opinion |
| Description | This contribution will deal with matter of research and development and problems with its application in practice by income tax taxpayers and financial administration. There will be analyzed four problematic areas, especially the formal requirements for project of research and development and the necessity of expert assessment of research and development by financial administration. The aim will be 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. |
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