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The super-deduction of research and development allows any company based in Slovakia, which implements innovative or development projects, to deduct from the tax base for the second time the expenses it has incurred for these projects. The savings that each innovative company would receive in 2018 by using a super-deduction for R&amp;D after meeting the legislative requirements in Slovakia was an extra €21,000 for every €100,000 invested in development and innovation projects. Compared to 2017, the level of super- deduction in 2018 has increased fourfold from 25% to 100% of relevant expenses. The research aims to analyse the projects implemented by the companies in 2018 in Slovakia in the framework of R&amp;D in the content of the projects and the related amount of the deduction which were supported. The research shows that not every business subject carried out R&amp;D only within its focus of the main business.

THE STRUCTURE OF SUPPORTED BUSINESS R&D INITIATIVES BY SUPER-DEDUCTION IN SLOVAKIA