The diploma thesis focuses on the area of tax support of research and development in the Czech Republic through a tax relief on research and development. In particular, the author aims to clarify the doubts in the practical application of the tax relief on research and development by the Czech business unit in the calculation of the corporate income tax. Based on the knowledge gained, at the end of the diploma thesis suggestions for possible legislative changes in this area are presented.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:360187 |
| Date | January 2017 |
| Creators | Šteflová, Renata |
| Contributors | Finardi, Savina, Marková, Hana |
| 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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