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Odpočet na podporu výzkumu a vývoje a jeho možné problémy v praxi

Autoři

SNOPKOVÁ Petra

Druh Článek ve sborníku
Konference DNY PRÁVA 2016 – DAYS OF LAW 2016. Část II. – Rekodifikace daní z příjmů (90 let od Englišovy daňové reformy)
Fakulta / Pracoviště MU

Právnická fakulta

Citace
www https://www.law.muni.cz/dokumenty/39612
Obor Právní vědy
Klíčová slova Income Tax; Research and Development; Innovation; Project; Expert’s Opinion
Popis 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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