Title in English: Research and development tax incentives in selected Member States of the European Union
In the context of increasing global competition, tax incentives for research and development are a key instrument for fostering innovation, economic growth, and the European Union’s strategic autonomy. This monograph examines the role and effective design of R&D tax incentives, with a particular focus on the Czech system. It analyses its current structure, identifies key shortcomings, and proposes reforms aimed at enhancing legal certainty, accessibility, and overall incentive effects for taxpayers. While the Czech system serves as the empirical basis of the study, the analytical framework and policy recommendations developed in this book are broadly applicable across EU Member States and contribute to the wider debate on strengthening R&D tax incentives as a core element of European innovation policy.
