Tax as a tool support operations research - development in Polish enterprises

Information
Title: Tax as a tool support operations research - development in Polish enterprises
Issue: Vol. 7, No 3, 2014
Published date: 20-11-2014 (print) / 20-11-2014 (online)
Journal: Journal of International Studies
ISSN: 2071-8330, eISSN: 2306-3483
Authors: Arkadiusz Żabiński
Elżbieta Pohulak-Żołędowska
Keywords: tax system, fiscal policy, economic growth, tax deductible, R&D, firms
DOI: 10.14254/2071-8330.2014/7-3/11
DOAJ: https://doaj.org/article/c8e93173b3d54595bbb952d64068b564
Language: English
Pages: 123-132 (10)
JEL classification: H25, H39
Website: http://www.jois.eu/files/Vol_7_2_Zabinski_Pohulak-Zoledowska.pdf
File https://www.jois.eu/files/Vol_7_2_Zabinski_Pohulak-Zoledowska.pdf
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.