Tax as a tool support operations research - development in Polish enterprises
Vol. 7, No 3, 2014
Arkadiusz Żabiński Wrocław University of Economics Poland azabi@gazeta.pl |
Tax as a tool support for operations in research and development in Polish enterprises |
Elżbieta Pohulak-Żołędowska Wrocław University of Economics Poland elzbieta.pohulak-zoledowska@ue.wroc.pl |
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. 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. |
Received: June, 2014 1st Revision: September, 2014 Accepted: October, 2014 DOI: 10.14254/2071-8330.2014/7-3/11 |
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JEL Classification: H25, H39 |
Keywords: tax system, fiscal policy, economic growth, tax deductible, R&D, firms
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