{"title":"捷克共和国的研发加计扣除:金额是否取决于公司规模?","authors":"Zdeněk Brabec, Martina Černíková, Šárka Hyblerová","doi":"10.21511/kpm.07(1).2023.12","DOIUrl":null,"url":null,"abstract":"Research and development (R&D) is considered a critical factor in the long-term performance of companies. Governments are therefore seeking to increase the availability of R&D support for enterprises. This support may include indirect or tax support, often offered as deductions from the tax base or credits on already calculated tax. The paper analyzes the average amount of R&D deductions depending on the size of enterprises in the Czech Republic that use R&D deductions. The research sample includes all companies residing in the Czech Republic that filed tax returns between 2009 and 2021. The methods of descriptive statistics, analysis of variance, and trend analysis were used to test the hypotheses. The results suggest a statistically significant difference (α < 0.01) between the average R&D deduction of companies using the R&D deduction and a company’s size. Furthermore, it was found that the average amount of the R&D deduction has changed and is expected to change as well. This trend in the case of micro companies is negative, and by other groups, it is relatively constant or slightly rising and is also expected to increase. Authorities could use these results to adjust tax laws governing R&D deductions in the Czech Republic. Acknowledgment This article was written as one of the outputs of support from the project of Excellent Research called “The impact of tax optimization of intangible assets on corporate finances and national public budgets,” which is being continuously implemented at the Faculty of Economics of the Technical University in Liberec within the years 2021–2022.","PeriodicalId":179091,"journal":{"name":"Knowledge and Performance Management","volume":" 3","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"R&D deductions in the Czech Republic: Is the amount dependent on the size of a company?\",\"authors\":\"Zdeněk Brabec, Martina Černíková, Šárka Hyblerová\",\"doi\":\"10.21511/kpm.07(1).2023.12\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Research and development (R&D) is considered a critical factor in the long-term performance of companies. Governments are therefore seeking to increase the availability of R&D support for enterprises. This support may include indirect or tax support, often offered as deductions from the tax base or credits on already calculated tax. The paper analyzes the average amount of R&D deductions depending on the size of enterprises in the Czech Republic that use R&D deductions. The research sample includes all companies residing in the Czech Republic that filed tax returns between 2009 and 2021. The methods of descriptive statistics, analysis of variance, and trend analysis were used to test the hypotheses. The results suggest a statistically significant difference (α < 0.01) between the average R&D deduction of companies using the R&D deduction and a company’s size. Furthermore, it was found that the average amount of the R&D deduction has changed and is expected to change as well. This trend in the case of micro companies is negative, and by other groups, it is relatively constant or slightly rising and is also expected to increase. Authorities could use these results to adjust tax laws governing R&D deductions in the Czech Republic. Acknowledgment This article was written as one of the outputs of support from the project of Excellent Research called “The impact of tax optimization of intangible assets on corporate finances and national public budgets,” which is being continuously implemented at the Faculty of Economics of the Technical University in Liberec within the years 2021–2022.\",\"PeriodicalId\":179091,\"journal\":{\"name\":\"Knowledge and Performance Management\",\"volume\":\" 3\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-12-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Knowledge and Performance Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.21511/kpm.07(1).2023.12\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Knowledge and Performance Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21511/kpm.07(1).2023.12","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
R&D deductions in the Czech Republic: Is the amount dependent on the size of a company?
Research and development (R&D) is considered a critical factor in the long-term performance of companies. Governments are therefore seeking to increase the availability of R&D support for enterprises. This support may include indirect or tax support, often offered as deductions from the tax base or credits on already calculated tax. The paper analyzes the average amount of R&D deductions depending on the size of enterprises in the Czech Republic that use R&D deductions. The research sample includes all companies residing in the Czech Republic that filed tax returns between 2009 and 2021. The methods of descriptive statistics, analysis of variance, and trend analysis were used to test the hypotheses. The results suggest a statistically significant difference (α < 0.01) between the average R&D deduction of companies using the R&D deduction and a company’s size. Furthermore, it was found that the average amount of the R&D deduction has changed and is expected to change as well. This trend in the case of micro companies is negative, and by other groups, it is relatively constant or slightly rising and is also expected to increase. Authorities could use these results to adjust tax laws governing R&D deductions in the Czech Republic. Acknowledgment This article was written as one of the outputs of support from the project of Excellent Research called “The impact of tax optimization of intangible assets on corporate finances and national public budgets,” which is being continuously implemented at the Faculty of Economics of the Technical University in Liberec within the years 2021–2022.