Research and development tax incentive in the Czech Republic and Croatia
| Autoři | |
|---|---|
| Rok publikování | 2023 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | Dyskurs Prawniczy i Administracyjny |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | Web nakladatele |
| Klíčová slova | Research; Development; Czech Republic; Croatia; Tax incentive; R&D |
| Popis | Each Member State of the European Union decides on its indirect support for research and development. For this reason, support differs very substantially among countries, not only in terms of the level of support but above all in terms of the process for granting support, the areas supported, the protection of know-how, and the legal certainty for taxpayers regarding R&D tax incentives. This article aims to identify positive legal support elements for indirect R&D support in Croatia and the Czech Republic based on the main criteria of their applicability in practice and decide which country provides more attractive indirect R&D support for beneficiaries. These findings may lead legislators to improve the legal regulation of indirect support for R&D in individual EU Member States and help beneficiaries to decide where to conduct their R&D. The Czech Republic and Croatia were chosen because they are comparably sized post-communist countries, but they have very different approaches to indirect R&D support. The article provides the most important information on the process of application of indirect support, their most important design elements, and a comparison of legislation in these two countries. Finally, de lege ferenda proposals are suggested to improve the current R&D tax incentives in the Czech Republic and Croatia. |
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