Since 2014
Models of tax incentives for R&D activities of enterprises in European Union countries
Copernican Journal of Finance & Accounting
View Archive Info| Field | Value | |
| Title |
Models of tax incentives for R&D activities of enterprises in European Union countries
Models of tax incentives for R&D activities of enterprises in European Union countries |
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| Creator |
Szlęzak-Matusewicz, Joanna; Institute of Finance, Warsaw School of Economics, Al. Niepodległości 162, 02-554 Warszawa
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| Subject |
tax incentives; research and development activities; tax credit
H21; O30 tax incentives; research and development activities; tax credit H21; O30 |
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| Description |
An aim of the author’s considerations contained in the article is to describe the models of tax incentives supporting research and development activity carried out by enterprises in European Union countries, with a particular consideration of Polish solutions as well as their attractiveness from the enterprises’ point of view. To achieve the objectives there were analyzed reports and surveys conducted by international organizations as well as presented the generosity level of tax incentives in different countries. There is also evaluation of Polish legal regulations supporting R&D activities, pointing out the potential directions of change in tax law.
An aim of the author’s considerations contained in the article is to describe the models of tax incentives supporting research and development activity carried out by enterprises in European Union countries, with a particular consideration of Polish solutions as well as their attractiveness from the enterprises’ point of view. To achieve the objectives there were analyzed reports and surveys conducted by international organizations as well as presented the generosity level of tax incentives in different countries. There is also evaluation of Polish legal regulations supporting R&D activities, pointing out the potential directions of change in tax law. |
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| Publisher |
Uniwersytet Mikołaja Kopernika w Toruniu
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| Contributor |
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| Date |
2014-04-08
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — — — — |
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| Format |
application/pdf
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| Identifier |
http://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/CJFA.2014.012
10.12775/CJFA.2014.012 |
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| Source |
Copernican Journal of Finance & Accounting; Vol 3, No 1 (2014); 145-160
Copernican Journal of Finance & Accounting; Vol 3, No 1 (2014); 145-160 2300-3065 2300-1240 |
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| Language |
eng
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| Relation |
http://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/CJFA.2014.012/3246
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| Coverage |
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