ISSN: 2450-7741
eISSN: 2300-4460
OAI
DOI: 10.18276/frfu.2016.5.83/1-06
Issue archive /
5/2016
Rola systemu podatkowego w procesie zwiększania innowacyjności polskich przedsiębiorstw
(The Role of the Tax System in the Process of Increasing the Innovativeness of Polish Enterprises)
| Authors: | Arkadiusz Żabiński |
| Keywords: | fiscal policy tax system tax relief R&D |
| Data publikacji całości: | 2016 |
| Page range: | 12 (65-76) |
Abstract
The article presents the issues associated with the use of tools of fiscal policy to support research – development in enterprises. Presents the economic justification for this support and the importance of the process of rebuilding the economy. Presented and evaluated the solutions available in the Polish tax system. The article ends with recommendations for reform of the tax system elements in Poland, which are responsible for the increase in business activity in the area of R&D.
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