Tax as a Tool Support for Operations in Research and Development in Polish Enterprises

• Autorzy: Arkadiusz Żabiński , Elżbieta Pohulak-Żołędowska
• Języki publikacji: EN

Abstrakty

EN

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. Discussed possible to apply to the tax system design solutions enable companies to reduce the impact of negative factors in their research. 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. (original abstract)

Słowa kluczowe

EN

Tax system; Fiscal policy; Economic growth; Research & Development (R+D)

PL

System podatkowy; Polityka fiskalna; Wzrost gospodarczy; Badania i rozwój (B+R)

• Czasopismo: Journal of International Studies
• Rocznik: 2014
• Tom: 7
• Numer: nr 3
• Strony: 123--132

Twórcy

autor

Arkadiusz Żabiński

• Wrocław University of Economics, Poland

autor

Elżbieta Pohulak-Żołędowska

• Wrocław University of Economics, Poland

Bibliografia

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Identyfikatory

DOI

10.14254/2071-8330.2014/7-3/11