Veřejná podpora výzkumu a vývoje poskytovaná nepřímou formou v podmínkách malých a středních podniků s důrazem na informační zajištění
- Publisher: Vysoká škola ekonomická v Praze
malé a střední podniky; přímá a nepřímá podpora; small and medium enterprises; výzkum a vývoj; Research and Development; direct and indirect support
Innovation is a critical factor of the economical development as it is the key source of a competitive advantage and brings an addend value of a concerete company (Zhang, 2O13); Technological innovation could be defined as an endogenous factor responding to economic challenges (McKenzie, 2OO8). Research and development provides innovations, whereas the production of research and development brings externalities. Externalities reduce the private return on investment as such, therefore research and development is an object of public support. Public support can be provided ether by direct or indirect form that includes primarily tax incentives. Small and medium-size enterprises play a key role in the innovation process, however they dispose limited resources for investments to research and development and also for administrative activities connected to tax incentive applications. Thus small and medium-size enterprises are more sensitive to associated administrative tasks. The objective of the thesis was set as follows: to contribute to the existing knowledge in the application of tax incentives and desing an appropriate tool for managerial support of tax incentives reporting in small and medium-size enterprises. This objective has been divided into the following sub-objectives: (1) identify issues related to the application of tax incentives for research and development in terms of small and medium-size enterprises and to compare them with reference research, carried out by Chittenden & Derregia (2O1O); (2) design a system to improve reporting of tax incentives in small and medium-size enterprises. A reference framework was provided to address the objective, the key findings are as follows: precise recognition of research and development activities and associated costs are crucial for an effective implementation of tax incentives (Billings et al., 2OO1); cost allocation in research and development activities is rather a complicated issue (Švejda et al., 2OO7, Godfrey & Hamilton, 2OO5), therefore a comprehensive reporting system shall be provided (Chittenden & Derregia, 2O1O) and these reporting systems should include accounting elements Bhiman (2OO6) and enable project division into phases (Jorgensen 2O1O). In accordance with the recommendation of Chittenden & Derregia (2O1O), Bourgeois and Eisenhardt (1988), Koners and Goffin (2OO7), Workman (1993) Singleton and Straits (2OO5), Morandi (2O11), Yin (2OO3) qualitative research based on structured questionnaires was chosen for exploring the first objective and case study for the second objective. The key findings of qualitative research based on structured questionnaires are: only top management and accountants were involved in the administration of tax incetives. Middle management and researchers were omitted, wherease in reporting of grant projects (realized with the direct support), they were fully involved. The case study research approved that a formalized system of management and reporting of research and development activities supports identification of a research project. Representative of a case company confirm that the formalized system of management and reporting supports decision making process and innovation performance, that corresponds to Bossink (2OO2). The main limitation of the research is the chosen method. The questionnaire survey was conducted in a selected sample of small and medium-size enterprises case study was carried out in a concrere company. The conclusions therefore can not be generalized. Further research can provide a more extensive survey that can be statistically generalize. Other possibity is the evaluation of a social impact as Galal & Wiener (2OO3) also suggest or description of differences in reporting research and development project realized without public support as Lokshin & Mohnen (2O12) recommend.