Wykorzystanie regulacji podatkowych w działalności innowacyjnej polskich przedsiębiorców

One of the major benefits of innovation is its contribution to economic growth. Not surprisingly, one of the main objectives of the governmental policy is to increase the innovation potential of the domestic economy. A special role in this respect is played by fiscal tools such as R&D tax relief and IP Box. The aim of the article is to examine to what extent changes made to the tax law, geared towards promoting and stimulating business innovation, impact the attitude of Polish entrepreneurs, and identify the factors that affect it. Questionnairebased studies and analysis of subject-matter literature and empirical data were used. Results of conducted studies demonstrate that the entrepreneurs view the introduced fiscal incentives positively but in practice they are not encouraged to undertake innovative activities.