Temat: Innovation policy - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Ulgi podatkowe jako narzędzie wspierania konkurencyjności polskich przedsiębiorstw
Tax reliefs as a tool to support the competitiveness of Polish enterprises
Autorzy:: Janiszewska, Magdalena
Janiszewski, Jan M.
Powiązania:: https://bibliotekanauki.pl/articles/31343830.pdf
Data publikacji:: 2024
Wydawca:: Kancelaria Sejmu. Biuro Ekspertyz i Oceny Skutków Regulacji
Tematy:: tax reliefs in Poland
innovation policy
competitiveness of Polish enterprises
Opis:: The level of innovation and technological advancement is one of the internal determinants of a company’s competitiveness. It gave rise to legislative work aimed at supporting innovation and, therefore, strengthening the competitive position of Polish entrepreneurs in the international arena. One of the examples of such activities is the introduction of tax reliefs. The aim of the article is to identify interpretation doubts arising from the introduced legislative changes and thus to identify barriers to their application. Results of conducted studies have demonstrated that even though the introduced fiscal incentives should be assessed as a positive phenomenon, legal regulations can still be perceived in terms of barriers, not drivers of positive changes. As a research tool an analysis of subject matter literature, empirical data and positions presented in advanced tax ruling and judgments of administrative courts were used.
Źródło:: Studia BAS; 2024, 1(77); 29-52
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Wykorzystanie regulacji podatkowych w działalności innowacyjnej polskich przedsiębiorców
Application of tax regulations by Polish entrepreneurs in their innovative activities
Autorzy:: Janiszewska, Magdalena
Janiszewski, Jan M.
Powiązania:: https://bibliotekanauki.pl/articles/2231944.pdf
Data publikacji:: 2020
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: B+R tax relief
IP Box
innovation policy in Poland
Polish entrepreneurs
Opis:: 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.
Źródło:: Studia BAS; 2020, 1(61); 51-73
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

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Tytuł:: Współpraca w ramach działalności innowacyjnej inicjatyw klastrowych w Polsce
Cooperation in innovation activities within cluster initiatives in Poland
Autorzy:: Kowalski, Arkadiusz Michał
Powiązania:: https://bibliotekanauki.pl/articles/2894376.pdf
Data publikacji:: 2020
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: clusters
cluster policy
cluster initiatives in Poland
cooperation in clusters
innovation activities in Poland
Opis:: This article focuses on clusters and the role they play in the innovation system in Poland. The first section examines theoretical background of the concept of clusters and cluster policy, which is emerging as an important element of governmental actions. Next, the author explores the role of clusters in innovativeness of the economy. From that perspective, cluster structures, understood as elements of innovation systems based on knowledge flows, create conditions that facilitate the development and transfer of technology, enabled by intense and constant co-operation between the creators and the beneficiaries of innovative solutions. Empirical part of the article examines the level of innovativeness of Polish clusters on the basis of data obtained from the surveys on innovation activity of industrial and service enterprises conducted by the Central Statistical Office.
Źródło:: Studia BAS; 2020, 1(61); 87-102
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 4.

Tytuł:: Finansowanie środkami z Unii Europejskiej małych i średnich przedsiębiorstw w Polsce w latach 2007–2020
Financing of small and medium-sized enterprises in Poland from European Union funds in 2007–2020
Autorzy:: Wyszkowska, Dorota
Powiązania:: https://bibliotekanauki.pl/articles/42821874.pdf
Data publikacji:: 2024
Wydawca:: Kancelaria Sejmu. Biuro Ekspertyz i Oceny Skutków Regulacji
Tematy:: Cohesion Policy
structural funds
small and medium-sized enterprise (SME) sector
competitiveness and innovation of SMEs
Opis:: After joining the European Union, Polish entrepreneurs, especially those in the small and medium-sized sector, gained the opportunity to be supported by non-repayable aid funds, mainly under the Cohesion Policy. They used these funds primarily for the expansion of production (service) capacities, research and development activities, implementation of innovations and training of human resources. Despite the need to meet numerous requirements, they eagerly sought EU funds because of their non-refundable nature. When analysing the available results of studies and analyses in the field of support to SMEs through EU non-reimbursable aid, it is difficult to assess clearly their importance for the functioning and development of the sector in question, in particular for the investment, innovation or R&D activities of SMEs. This is due to the fact that they were usually of a fragmentary nature. Effects were assessed in terms of the project system (tangible products) and not in terms of their importance for the functioning of the SME sector. This study is an attempt at a broader assessment of the significance of EU funding for SMEs, taking into account the author’s experience in preparing, evaluating and implementing projects co-financed by funds in the analysed sector. The subject of the analysis carried out in the study is the volume, directions and effects of support for the SME sector in Poland with EU funds, while the aim is to determine the importance of this support in the activities of the entities in this sector (excluding investments in human capital). The analysis covers the last two completed Cohesion Policy programming periods: 2007–2013 and 2014–2020. The data used for the analysis come from the sources of the Ministry responsible for the implementation of EU funds in Poland, the Polish Agency for Enterprise Development, and public statistics.
Źródło:: Studia BAS; 2024, 2(78); 71-96
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

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