Research and Development, R&D, Software Development, Tax Credit
This paper deals with the tax benefits of R&D in software development. The aim of the paper is firstly to reveal the practical challenges and problems of software companies in applying for Research and Development tax credits. As a result...
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| Format: | Article |
| Language: | English |
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University of Gdańsk
2024-12-01
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| Series: | Financial Law Review |
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https://ejournals.eu/en/journal/financial-law-review/article/research-and-development-r-amp-d-software-development-tax-credit
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| _version_ | 1832098376817049600 |
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| author | Pavel Hájek |
| author_facet | Pavel Hájek |
| author_sort | Pavel Hájek |
| collection | DOAJ |
| description |
This paper deals with the tax benefits of R&D in software development. The aim of the paper is firstly to reveal the practical challenges and problems of software companies in applying for Research and Development tax credits. As a result, the article proposes solutions to improve the current situation. To achieve the objective, the current state of affairs is identified through analysis and the problems to be solved are described. Given the differences in how tax credits are provided, the subsequent recommendations for improving the current state of affairs are based mainly on a comparison of the different EU Member States on the problematic issues of tax provision. This article, by proposing solutions, can help in particular in the development of new legislation in the field of indirect R&D support. However, it is also a useful basis for tax advisors, attorneys specializing in tax law, owners of small and medium-sized software companies and other individuals who are actively interested in indirect R&D support.
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| format | Article |
| id | doaj-art-fe726b3a1306421187fa8d5da5c5a9ce |
| institution | Kabale University |
| issn | 2299-6834 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | University of Gdańsk |
| record_format | Article |
| series | Financial Law Review |
| spelling | doaj-art-fe726b3a1306421187fa8d5da5c5a9ce2025-02-05T12:14:43ZengUniversity of GdańskFinancial Law Review2299-68342024-12-0120243264210.4467/22996834FLR.24.012.20921Research and Development, R&D, Software Development, Tax CreditPavel Hájek0https://orcid.org/0000-0001-6834-9725 Department of Financial Law and Economics, Faculty of Law, Masaryk University, Czech Republic This paper deals with the tax benefits of R&D in software development. The aim of the paper is firstly to reveal the practical challenges and problems of software companies in applying for Research and Development tax credits. As a result, the article proposes solutions to improve the current situation. To achieve the objective, the current state of affairs is identified through analysis and the problems to be solved are described. Given the differences in how tax credits are provided, the subsequent recommendations for improving the current state of affairs are based mainly on a comparison of the different EU Member States on the problematic issues of tax provision. This article, by proposing solutions, can help in particular in the development of new legislation in the field of indirect R&D support. However, it is also a useful basis for tax advisors, attorneys specializing in tax law, owners of small and medium-sized software companies and other individuals who are actively interested in indirect R&D support. https://ejournals.eu/en/journal/financial-law-review/article/research-and-development-r-amp-d-software-development-tax-credit |
| spellingShingle | Pavel Hájek Research and Development, R&D, Software Development, Tax Credit Financial Law Review |
| title | Research and Development, R&D, Software Development, Tax Credit |
| title_full | Research and Development, R&D, Software Development, Tax Credit |
| title_fullStr | Research and Development, R&D, Software Development, Tax Credit |
| title_full_unstemmed | Research and Development, R&D, Software Development, Tax Credit |
| title_short | Research and Development, R&D, Software Development, Tax Credit |
| title_sort | research and development r amp amp d software development tax credit |
| url |
https://ejournals.eu/en/journal/financial-law-review/article/research-and-development-r-amp-d-software-development-tax-credit
|
| work_keys_str_mv | AT pavelhajek researchanddevelopmentrampampdsoftwaredevelopmenttaxcredit |