Preferencje podatkowe wspierające działalność B + R w ramach podatków dochodowych w Polsce i w Wielkiej Brytanii
Tax incentives supporting R&D activities in Poland and in the United Kingdom

Summary/Abstract: The main subject of the article is an analysis of the income taxes incentives supporting R&D activities on the example of Polish and UK tax system. The goal of the paper was defined as comparison of the fiscal tools including the possibility of implementing the British solutions in Poland. The article describes the essence of tax preferences (tax expenditures), support for business R&D through the tax system and the evaluation of solutions in the analyzed countries. United Kingdom uses tax solutions like so-called deduction of eligible expenditure on R& Dtax in the corporate income tax and the tax credit which is a form of aid in proportion to the costs incurred on the activity. Polish income tax expenditures in support of R&D activities tend to be limited. The degree of use by taxpayers of these solutions is small, so it is necessary to reformulate the way and the scope of intervention of the fiscal support for R&D activities in the Polish income taxes.

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