Wsparcie procesów automatyzacji, robotyzacji regulacjami pomocy publicznej. Wnioski de lege ferenda
Support of automation and robotization processes with public aid regulations, conclusions de lege ferenda
Author(s): Janusz Michałek, Mirosław PachuckiSubject(s): National Economy, Business Economy / Management, Economic policy, Fiscal Politics / Budgeting, ICT Information and Communications Technologies
Published by: Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego
Keywords: industry 4.0; technology transfer; tooling; Polish investment zone; quality criteria; tax incentives; automation and digitization of industry; relief for robotization;
Summary/Abstract: In this article, the authors analyze the legal aspects of the possibility of using existing fiscal solutions for technology transfer to companies from the SME sector, also proposing the adoption of specific legislative solutions in this regard. In the authors’ opinion, changes taking place in the global economy, remodeling of supply chains in connection with COVID-19, or the war in Ukraine, force the process of investment relocation closer to the relevant markets. Imperfections in the level of automation among Polish entrepreneurs, resulting from the lack of awareness in this area, or from the lack of capital set aside for the purchase of robots, make it necessary to consider the introduction of additional tax solutions that will strengthen technology transfer and cooperative ties.
Journal: internetowy Kwartalnik Antymonopolowy i Regulacyjny (iKAR)
- Issue Year: 12/2023
- Issue No: 5
- Page Range: 7-17
- Page Count: 11
- Language: Polish