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BOČKOVÁ, N.
Originální název
R&D Tax Incentives in Industry: Empirical Study Among Small and Medium Electronics Manufacturing Enterprises
Typ
článek ve sborníku ve WoS nebo Scopus
Jazyk
angličtina
Originální abstrakt
The paper deals with the topic of direct and indirect support for research and development and its use in small and medium-sized enterprises operating in the electronic industry. The Czech Republic is the geographic segment to be explored. A chapter on theoretical issues is followed by a description of the current situation in the Czech Republic and abroad and access to legal support for research and development in the business sector. Primary data collected from a survey are analysed in the analytical part. Some small and medium-sized enterprises of chosen group of manufacturing industry focus on research and development performed by they own means and they searched the possibility of financing the research from various sources. The initiative of these enterprises increase considerably their competitiveness in the global market and they realize the necessity of the innovation policy in the strategic management of the business, but still they do not make full use of all available supports in research and development from public sources and instruments of fiscal policy, which allows the legislation of the Czech Republic.
Klíčová slova
small & medium-size enterprises, R&D tax deductible, own research and development, Czech Republic
Autoři
Rok RIV
2015
Vydáno
18. 6. 2015
Nakladatel
Institute of Economic Research
Místo
Torúń, Poland
ISBN
978-83-937843-6-3
Kniha
Contemporary Issues in Economy - Market or Government?
Číslo edice
1
Strany od
236
Strany do
251
Strany počet
1817
BibTex
@inproceedings{BUT115596, author="Nina {Bočková}", title="R&D Tax Incentives in Industry: Empirical Study Among Small and Medium Electronics Manufacturing Enterprises", booktitle="Contemporary Issues in Economy - Market or Government?", year="2015", number="1", pages="236--251", publisher="Institute of Economic Research", address="Torúń, Poland", isbn="978-83-937843-6-3" }