Instrumenty podatkowe wspierające innowacje i nowe inwestycje
Tax instruments supporting innovation and new investments of Polish enterprises

Summary/Abstract: Purpose – The aim of the article is to present and describe tax instruments designed to support inno-vation in Polish enterprises and stimulate new investments and also to evaluate the effectiveness of their use.Research method – The method of analysis of legal acts and statistical sources was applied. Results – Innovation is stimulated by reducing the income tax base by eligible costs of R&D activi-ties.The nature and extent of these tax reliefs are variable over time. The preferences made available to Polish entrepreneurs are an ineffective incentive for innovation and new investments. One of the factors hindering the processes of production and implementation of innovations is the uncertainty of the changing macro environment of the enterprise. The outcome of the cost-benefit analysis of tax instruments is a useful criterion for assessing innovation policy. The measurable cost of the application of the preferences is the loss of tax revenue for the state budget, and the benefit is the future growth of innovation in the economy.Originality / value / implications / recommendations – Personal evaluation of fiscal instruments effective-ness and the tax stimulus function.

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