Czasopismo
Tytuł artykułu
Warianty tytułu
Czy spółki sektora gier komputerowych odnoszą korzyści z IP Box? Perspektywa międzynarodowa, polska i województwa wielkopolskiego
Języki publikacji
Abstrakty
This article aims to verify the impact of the reduced IP Box tax rate on the revenues of gaming companies and Gibrat's Law stating that firm growth is independent of a company's size. The dynamic panel-data models estimated in this article using GMM, FE panel data and OLS methods were created based on data of 673 companies from 11 countries. We show that small gaming firms are growing faster than their larger rivals. Thus, we reject Gibrat's Law. We did not find evidence that IP Box supports the firm's growth except for the Wielkopolskie Voivodeship. More chances for IP Box's (reduced to 5% income tax rate being in force in Poland since 2019) effects are given to firms with more remarkable and dynamic changes in capital intensity, intangibility and inventory. The gaming industry in Wielkopolska benefits more from IP Box than the rest of Poland.(original abstract)
Celem artykułu jest weryfikacja wpływu obniżonej stawki podatkowej IP BOX na przy-chody spółek z branży gier komputerowych oraz prawa Gibrata stwierdzającego, że wzrost firmy jest niezależny od jej wielkości. Dynamiczne modele panelowe oszacowane metodą GMM, FE dla danych panelowych i MNK, opracowano na danych 673 spółek z 11 krajów. Wykazano, że małe firmy z branży gier komputerowych rosną szybciej niż ich więksi rywale. Tym samym odrzucono prawo Gibrata. Nie potwierdzono, że IP Box wspiera wzrost przedsiębiorstw z wyjątkiem województwa wielkopolskiego. Większe szanse na korzyści z IP Box (obniżona do 5% stawka podatku dochodowego obowiązująca w Polsce od 2019 r.) mają firmy o bardziej istotnych i dynamicznych zmianach kapitałochłonności, aktywów niematerialnych i zapasów. Branża gier wideo w Wielkopolsce odnosi większe korzyści z IP Box niż w pozostałej części Polski.(abstrakt oryginalny)
Rocznik
Numer
Strony
303--323
Opis fizyczny
Twórcy
autor
- Uniwersytet Warszawski
autor
- Uniwersytet Warszawski
autor
- Uniwersytet Warszawski
autor
- Szkoła Główna Handlowa w Warszawie
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171659492