Research and Development and Innovation Promotion

Výzkum a vývoj a podpora inovačních procesů

Libuše Müllerová

Český finanční a účetní časopis, 2007, vol. 2007, issue 3, 66-74

Abstract: The commentary of the article is oriented on the definition of the research, development and innovations among which the author identifies interfaces. The borderlines among them evidently are hard to draw. The article deals with analysis of the factors influencing innovation performance in new EU member countries, particularly in the Czech Republic. Regulatory provisions of national innovation system in the EU member countries make use of direct and indirect forms of innovation promotion. Indirect promotion means supporting not only innovation, but also supporting research and development, which is preceding innovation output. In the EU member countries different forms of indirect promotion are applied. In the innovating firms the indirect promotion has usually influence on the income tax. The commentary presents advantages and disadvantages of the indirect promotion of innovation. In the Czech Republic the indirect promotion of the research and development was introduced in the year 2005 by the tax discount of the expenses used in the realization of the research and development projects.

Keywords: Innovation; Research and development; National innovation system; Types of innovation activity; Innovation policy; Infrastructure for support of innovation; Inovace; Výzkum a vývoj; Národní inovační systém; Druhy inovační aktivity; Inovační politika; Infrastruktura pro podporu inovací (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2007
References: Add references at CitEc
Citations:

Downloads: (external link)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.234.html (text/html)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.234.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnlcfu:v:2007:y:2007:i:3:id:234:p:66-74

Ordering information: This journal article can be ordered from
Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
http://cfuc.vse.cz

DOI: 10.18267/j.cfuc.234

Access Statistics for this article

Český finanční a účetní časopis is currently edited by Karel Brůna

More articles in Český finanční a účetní časopis from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().