The most significant problem in the current system of the support for research and development consists in the tax uncertainty when assessing subsidies or tax deductions by taxation or other authorities. This is according to one third of responding companies that participated in the third survey conducted by Deloitte in cooperation with the Technology Agency of the Czech Republic (TA ČR) in the first half of 2015.

Other problems most frequently included unclear implementation instructions for the conditions of eligibility of costs including the method of their calculation, which was the answer of 21% of respondents. As stated by 16% of respondents, a significant problem in general is the identification of activities that comply with the conditions of development for an application in subsidies or a tax deduction. 

The entire study entitled Tax and grant support for research and development activities can be downloaded here.