Daňový odpočet výdajů souvisejících s výzkumem a vývojem

Tax deduction for research and development represents an important method of business support. It not only helps entrepreneurs and companies to spend funds with uncertain results of research and development, but also supports the competitiveness of Czech companies and thus also helps the entire Czech economy. However attractive this tax deduction may be, it also brings some pitfalls. May it be incorrect application of the deduction or, on the contrary, excessive eagerness of tax officers not to recognize the taxpayers business activity as one fit for deduction. This thesis analyzes problems in applying tax deduction for research and development mainly by Supreme Administrative Court judgments. Based on this knowledge it aims to provide necessary information on critical areas when applying research and development deductible item from the tax base. The goal of this thesis is then to provide each subject who may encounter this paper a comprehensive and interrelated overview of procedures usable in order to determine whether its activities indeed are research and development and subsequently to provide directions of how to reduce application risks. Similarly, the thesis will give an overview to taxpayers who already are carrying out activities with research and development characteristics but have not yet reduced their tax base.