Acta academica karviniensia 2022, 22(1):62-74 | DOI: 10.25142/aak.2022.005

APPLICATION OF THE SUPER-DEDUCTION OF R&D COSTS BY TAX ENTITIES IN THE SLOVAK REPUBLIC ACCORDING TO THE GRAND CRITERION NUMBER OF EMPLOYEES

Lea Jančičková, Renáta Pakšiová

Ekonomická univerzita v Bratislave, Fakulta hospodárskej informatiky, Dolnozemská cesta 1, 852 35 Bratislava

The application of the super-deduction of a tax as a support R&D in tax entities is primarily conditional on an assessment of whether the activity is in fact research and development. The aim of the paper is to analyse the structure of entities applying the super-calculation of research and development costs in the Slovak Republic in the period from 2015 to 2018 as well after the increase in the super-calculation rates in 2019. In the paper we mostly use quantitative statistical analysis. The rate of Slovak entities application of super-deduction in the individual years examined is low, despite a gradual increase in rates up to 150% (plus 100% year-on-year growth) in 2019. The assumption that the number of companies applying super-deduction would increase even with the increasing number of employees of the company has not been confirmed. During the period considered, companies with 10 to 50 employees applied 344 times, which was the cumulative maximum for the entire period considered. This category also prevailed in the individual monitored years. The sectoral structure of the companies is diverse, with the information technology sector predominating, followed by the engineering and electrical engineering sectors.

Keywords: development, employees, research, sector, super-deduction.

JEL classification: H25, M21, M40, O32, O38

Received: December 12, 2020; Revised: March 14, 2021; Accepted: May 18, 2022; Published: May 25, 2022  Show citation