This Diploma's thesis is focused in problems on application of the deductible item for support research and development in the Czech Republic. This work is devided into the two main parts. Theoretical one defines aspects of the income tax, support of the research and development in the Czech Republic and abroad. Practical chapter is made by two parts. First one makes real example which presents practical application of the deductible item for support research and development with rules of Czech legislation. In second one is created separate methodological procedure of deductible item application for support of the research and development in Czech Republic.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:431370 |
| Date | January 2017 |
| Creators | Fialová, Dana |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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