Realizacja funkcji stymulacyjnej w uldze na zakup nowych technologii
The function of stimulation in tax relief on the purchase of new technologies

Summary/Abstract: The article presents the issues related with the implementation of the stimulus function of tax reliefs, which are to support research and development activity in enterprises. Economic justification of such a support was introduced in this article, and also its significance in the process of economy transformation. Possible construction solutions, which are to be applied in a tax system, allowing enterprises to reduce an impact of negative factors, while taking research, were also discussed .Also solutions functioning in a Polish tax system, were introduced and discussed. The article ends with the reform recommendations for these elements of tax system in Poland, which are responsible for an increase of enterprieses’ activities in the sphere R&D.

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