- Tytuł:
- Tax preferences for R&D activity of enterprises and implementation of Europe 2020 strategy
- Autorzy:
-
Ciupek, Bożena
Kania, Piotr - Powiązania:
- https://bibliotekanauki.pl/articles/2128115.pdf
- Data publikacji:
- 2018
- Wydawca:
- Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
- Tematy:
-
Europe 2020 strategy
R&D activity
tax preferences - Opis:
- The growth of research and development is a major driver of innovation in economies. Because the authorities of both EU and Poland fully recognize the importance of R&D, the question of their development has been addressed in the Europe 2020 strategy, as a consequence of which also Poland adopted the “Plan for Responsible Development”. R&D can be funded not only from direct increases in public expenditures, but also through the use of tax preferences aimed at the implementation of this objective. This paper investigates the scale and method of conducting R&D activity in enterprises, identifies changes in R&D expenditures in the context of the objectives set by the Europe 2020 strategy and discusses the principle, scale and significance of the income tax credit on R&D expenditures of enterprises.
- Źródło:
-
Optimum. Economic Studies; 2018, 3(93); 38-50
1506-7637 - Pojawia się w:
- Optimum. Economic Studies
- Dostawca treści:
- Biblioteka Nauki
Artykuł