Relationship between fiscal instruments and investments of industrial SMEs and les in Poland
Relationship between fiscal instruments and investments of industrial SMEs and les in Poland

Summary/Abstract: The European Union countries, including Poland, have supported investments of enterprises for many years. This is an important factor that influences Gross Domestic Product. However, enterprises are not a omogeneous group of entities. Small and medium-sized enterprises (SMEs) have significant contributions into employment, whereas large enterprises (LEs) introduce many innovations. Nevertheless, support for them is provided by both financially, like grants or subsidies and non-financial instruments (for example, technology parks). Fiscal instruments such as tax breaks or depreciation allowances belong to the first group; however, the effectiveness of these support instruments is still a subject of debate. Moreover, there is a dearth in the literature as to the relationship between fiscal instruments and investments in SMEs and LEs in Poland. This study seeks to address this gap by using statistical tools and trying to build an econometric model.

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