Lea Jančičková – University of Economics in Bratislava, Dolnozemská cesta 1/b, 852 35 Bratislava, Slovakia
Renáta Pakšiová – University of Economics in Bratislava, Dolnozemská cesta 1/b, 852 35 Bratislava, Slovakia
DOI: https://doi.org/10.31410/EMAN.2021.293
5th International Scientific Conference – EMAN 2021 – Economics and Management: How to Cope With Disrupted Times, Online/Virtual, March 18, 2021, CONFERENCE PROCEEDINGS published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia; ISBN 978-86-80194-43-1, ISSN 2683-4510
Abstract:
The super-deduction of research and development allows any company based in Slovakia,
which implements innovative or development projects, to deduct from the tax base for the second time
the expenses it has incurred for these projects. The savings that each innovative company would receive
in 2018 by using a super-deduction for R&D after meeting the legislative requirements in Slovakia was
an extra €21,000 for every €100,000 invested in development and innovation projects. Compared to
2017, the level of super- deduction in 2018 has increased fourfold from 25% to 100% of relevant expenses.
The research aims to analyse the projects implemented by the companies in 2018 in Slovakia in the
framework of R&D in the content of the projects and the related amount of the deduction which were
supported. The research shows that not every business subject carried out R&D only within its focus
of the main business.
Keywords:
Research, Development, Super-deduction.
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