Vliv daňové podpory na rozvoj výzkumu a vývoje v zemích EU

This diploma thesis examines the influence of support of research and development in the European Union. The goal of the thesis is (i) to map current status of R&D expenditures in EU, (ii) to describe forms of tax relief used by EU countries and (iii) to calculate impact of R&D tax relief on development of science and research using econometric model. Furthermore, based on achieved results, (iv) to evaluate effectiveness of the Europe 2020 Strategy, which aims to ensure a level of investment to R&D in total amount of 3% of GDP EU. The last goal of the thesis is (v) to summarize reasons and form of new legislative changes regarding tax relief in the Czech Republic. The first chapter is dedicated to theoretical aspects, description of support of R&D in the Czech Republic and description of forms of tax relief in the EU. The second chapter is based on empirical analysis of R&D using statistical data. The regression and correlation analysis assesses the impact of reliefs on R&D through total expenditure on R&D in EU. The third chapter deals with new legislative changes regulating the rules for applying tax deduction to R&D in the Czech Republic.