Indirect R&D Support as a Tool for Enhancing Innovations: the Case of the Czech Republic and the Netherlands



Rok publikování 2018
Druh Článek ve sborníku
Konference Proceedings of the 4th International Conference on European Integration
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Klíčová slova Czech Republic; European research policy; indirect R&D support; Netherlands; tax incentives
Popis The main advantage of the indirect support for research and development is that this type of support is not selective and each company that meets the legal requirements can use it for financing of its research and innovation activities. Thus, this support is more compatible with economic competition. It also represents one of the means to reach the Europe 2020 target in the field of research and development and most of the EU countries use it. This paper deals with indirect support for R&D that is used for promotion of innovation activities in the Czech Republic and the Netherlands. The aims of the article are to compare indirect R&D support in both countries, to provide new empirical evidence on using this type of support, and to find some inspiration for the Czech Republic from the Dutch example. It has been observed that this instrument is used in different ways in both analysed countries. The Netherlands has more experience with tax incentives and the impact of the support is regularly evaluated.
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