Wspieranie działalności badawczo-rozwojowej przez państwo.
State support for research and development.

Summary/Abstract: The objective of State support for research and development (R&D) is to encourage appropriate R&D range and expenditure. To this end, the government finances R&D by grants or subsidies and stimulate the private investment in research by tax incentives. The article analyses the contribution of public funds in the financial resources allocated to R&D in European countries and gives an overview of variety of public research funding forms. The author also discusses the trends in the use of R&D tax incentives across Europe.

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