Patent Box – system wspierający działalność innowacyjną przedsiębiorstw
Patent Box – supporting system innovative business enterprises

Summary/Abstract: Nowadays innovation tends to replace fundamental factors of economic growth as far as modern growth theories. Measures such as SII or number of patent applications and grants indicates that Poland level of innovation is insufficient. Many countries have already applied tax incentives focused on Research and Development, but lately concept named “Patent Box” has gained popularity mainly among EU countries. “Patent Box” idea is based on taxation income from intellectual property on preferential terms. The article aims to present Patent Box system and its effectiveness in the light of previous research.

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