THE TAX RELIEF FOR RESEARCH AND DEVELOPMENT AS AN OPPORTUNITY TO IMPROVE THE INNOVATION POSITION OF POLISH ENTERPRISES Cover Image

ULGA NA DZIAŁALNOŚĆ BADAWCZO-ROZWOJOWĄ JAKO SZANSA POPRAWY POZYCJI INNOWACYJNEJ POLSKICH PRZEDSIĘBIORSTW
THE TAX RELIEF FOR RESEARCH AND DEVELOPMENT AS AN OPPORTUNITY TO IMPROVE THE INNOVATION POSITION OF POLISH ENTERPRISES

Author(s): Katarzyna Łukaszewska
Subject(s): Labor relations, Law on Economics, EU-Accession / EU-DEvelopment, Fiscal Politics / Budgeting
Published by: Uniwersytet Adama Mickiewicza
Keywords: tax relief; opportunity; innovation; Polish enterprises;

Summary/Abstract: The aim of the article is to present the potential of the R&D relief as a support and activator prompting Polish entrepreneurs to take measures that may help Polish enterprises to increase their innovation position. The original form of the relief in question and its subsequent modifications have been examined. The research was conducted on the basis of a comparative analysis and a case analysis, using the deduction and induction methods. Since the innovativeness of Polish enterprises, measured by the Summary Innovation Index, had for years been at one of the lowest levels recorded in the European Union, the R&D allowance was introduced into the Polish tax system with an aim of improving the position of Polish enterprises in innovation ratings. The analysis of the mechanism, the criteria and the scope of potential deductions under the relief allows to state that it is a much more advantageous and effective tool providing more benefits to entrepreneurs than the former allowance offered for the purchase of new technologies. The results of the conducted analysis allow a conclusion that enterprises are highly interested in using the relief which is an effective, albeit not a direct instrument supporting innovation activity.

  • Issue Year: 80/2018
  • Issue No: 3
  • Page Range: 181-197
  • Page Count: 17
  • Language: Polish