Ocena związku preferencji podatkowych z poziomem inwestycji przedsiębiorstw w Polsce
Evaluation of relationship between fiscal instruments and investments of companies in Poland

Summary/Abstract: The aim of this study is to analyze the relationship of the fiscal instruments and the level of the investments of companies in Poland. This includes means that allow to reduce the amount of income tax and the level of that tax. The applied research method is mainly statistical analysis both fundamental and multidimension. The authors failed to construct an econometric model but previous analyzes indicate a significant relationship between the level of the investments in the private sector and the level of general investments in industry and the majority of the selected fiscal instruments. It was also found that it is stronger than for other factors which should be associated with the investments, according to the literature.

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