Tax preferences for R&D activity of enterprises and implementation of Europe 2020 strategy
Tax preferences for R&D activity of enterprises and implementation of Europe 2020 strategy

Summary/Abstract: The growth of research and development is a major driver of innovation in economies. Becausethe authorities of both EU and Poland fully recognize the importance of R&D, the question of theirdevelopment has been addressed in the Europe 2020 strategy, as a consequence of which also Polandadopted the “Plan for Responsible Development”. R&D can be funded not only from direct increasesin public expenditures, but also through the use of tax preferences aimed at the implementation of thisobjective. This paper investigates the scale and method of conducting R&D activity in enterprises,identifies changes in R&D expenditures in the context of the objectives set by the Europe 2020 strategyand discusses the principle, scale and significance of the income tax credit on R&D expenditures ofenterprises.

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