FACTORS AFFECTING THE USE OF TAX PREFERENCES FOR RESEARCH AND DEVELOPMENT IN POLAND
FACTORS AFFECTING THE USE OF TAX PREFERENCES FOR RESEARCH AND DEVELOPMENT IN POLAND

Summary/Abstract: Purpose – The objective of the article is to identify the factors affecting the use ofR&D tax preferences in Poland.Research method – Qualitative and quantitative analysis, synthesis, deduction, induc-tion, and inference by analogy. The study involved a group of 350 enterprises from theLower Silesia Province in the high and medium-high technology sector and used the CATIsurvey methodology. The collected data was subjected to statistical analysis, includingcorrelation and significance analysis.Results – The study investigates the reasons for not using tax preferences, the barriersto their use, and proposals of respondents (companies surveyed) regarding changes to thetax preferences. The main factors identified include appropriate organisation of R&D inthe enterprise, cooperation with research entities, and knowledge of fiscal instrumentssupporting the development of R&D.Originality   / value   / implications   / recommendations – Tax preferences (R&D tax reliefand IP Box) are not used on a large scale and entrepreneurs say they have difficulty withusing them. This study confirms that there are certain factors affecting the implemen-tation of R&D and the use of tax preferences. So far, no attempt has been made to linkthe reasons for not using tax preferences, the barriers to their use, and the entrepreneurs’ proposals for changes so as to clearly identify the key factors affecting the use of effectivelegal solutions.

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