Comparison of the rules of tax incentives for research and development in selected OECD countries

Bachelor thesis deals with questions about tax incentives for research and development realized in the business sector. Its aim is to analyze and compare the rules of tax incentives for research and development. The subjects of analysis and comparison are systems of tax incentives for research and development used in 10 selected OECD countries (including the Czech Republic). The first part defines research and development according to Frascati manual and describes the commonly used tools to support research and development. In the second part there is carried out analysis of tax incentive systems for supporting research and development in selected OECD countries. The second part also deals with the comparison of approaches for tax incentives for research and development among selected countries. In conclusion, there are several possible recommendations for Czech tax policy in area of research and development