Znaczenie ulg podatkowych w procesie zwiększania wydatków badawczo-rozwojowych przedsiębiorstw
The importance of tax concessions in the proces of increasing the research-development expenditure-in enterprises

Summary/Abstract: The article presents the issues associated with the use of tools of fiscal policy to support research-development activities in enterprises. It presents the economic justification for this support and the importance of the process of rebuilding the economy. The paper also depicts and evaluates the solutions available in the Polish tax system. The article ends with recommendations for a reform of the tax system elements in Poland, which are responsible for the increase in business activity in the area of R&D.

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