Research realised by the public sector leads to new knowledge. To achieve economic growth of the country, it is necessary that the results of such research could be useful for innovation in the private sector. It can be achieved by cooperation of both sectors. The government of the Czech Republic supports such cooperation since 2014, through the option for businesses to include costs of R&D services and intangible results of R&D purchased from public universities or public research institutions in the tax deduction for research and development. It can be also better used by small and medium enterprises, but the total amount of this tax incentive decreased in 2014 as compared with 2013. The aim of this diploma thesis is to analyse the reasons for the low utilization rate of tax deduction for research and development and low levels of cooperation on R&D between enterprises and public sector, primarily universities.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:264198 |
| Date | January 2016 |
| Creators | Švecová, Klára |
| Contributors | Francírek, František, Slintáková, Barbora |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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