Ulga na działalność badawczo-rozwojową jako podatkowa zachęta do ponoszenia nakładów w obszarze B+R
Relief for research and development as a tax incentive to incur expenditures on R & D area

Summary/Abstract: Innovations and the ongoing development of enterprises are a key aspect characterizing the modern enterprise sector. Entrepreneurs are aware of the importance of investments in modern solutions, improvement of own products or services and raising the standards of conducted activity. The Polish government, wanting to stimulate enterprises to invest in new technologies and business development, has been encouraging entrepreneursto make expenditures for research and development works by means of tax relief for research and development activities for several years. The aim of this article is to present changes in tax regulations regarding the relief for research and development activities over the last years and to check, based on the Central Statistical Office data, whether gradual increase of tax relief for this type of expenditure affected increasing the expenditures of enterprisesfor research and development. The first part of the article describes the essence of research and development activity. The second one discusses tax regulations concerning the relief for research and development activities in force in recent years. The third part presents the internal expenditures of enterprises on research and development activities according to the data of the CSO over the past few years, and analyzed whether, together with the increase in tax allowances in the field of R & D, the expenditures of enterprises in this area increased.

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