ALOKACE NEPŘÍMÉ PODPORY VÝZKUMU A VÝVOJE V PODNICÍCH NA ÚROVNI ČESKÝCH OKRESŮ
ALLOCATION OF INDIRECT SUPPORT FOR RESEARCH AND DEVELOPMENT IN COMPANIES AT THE LEVEL OF CZECH DISTRICTS

Author(s): Vladimír Žítek, Viktorie Klímová
Subject(s): Business Economy / Management, Methodology and research technology, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: research and development; tax incentives for R&D; spatial allocation; regional differences; Czech districts;
Summary/Abstract: The paper deals with the spatial distribution of indirect support for research and development in the Czech Republic. This support has been provided to companies since 2005 and takes the form of deductions from the income tax base. The aim of the paper is to analyse the spatial allocation of indirect support for research and development in companies at the level of Czech districts. The analysis is based mainly on the total amount of support and the number of beneficiaries in the period 2014 to 2018, both at the level of absolute values and according to the relative values per capita. The presented results show the top 10 districts for each indicator. Furthermore, all regions are divided into five groups according to their deviation from the average. The results of the analysis revealed that in addition to the expected above-average position of Prague, Brno and Mladá Boleslav districts, companies located in the Moravian districts near the border with Slovakia play a relatively important role in the support system. In particular, the districts of the Ústí nad Labem and Karlovy Vary regions reached very poor values.

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