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

<p>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...

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Main Author: Joanna Szlęzak-Matusewicz
Format: Article
Language:English
Published: Nicolaus Copernicus University in Toruń 2014-04-01
Series:Copernican Journal of Finance & Accounting
Subjects:
tax incentives
research and development activities
tax credit
Online Access:https://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/3277
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spelling doaj-917728a0829340fd926df46f9b0c9e372021-06-23T16:41:18ZengNicolaus Copernicus University in ToruńCopernican Journal of Finance & Accounting2300-12402300-30652014-04-013114516010.12775/CJFA.2014.0123057Models of tax incentives for R&D activities of enterprises in European Union countriesJoanna Szlęzak-Matusewicz0Institute of Finance, Warsaw School of Economics, Al. Niepodległości 162, 02-554 Warszawa<p>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&amp;D activities, pointing out the potential directions of change in tax law.</p>https://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/3277tax incentivesresearch and development activitiestax credit
collection DOAJ
language English
format Article
sources DOAJ
author Joanna Szlęzak-Matusewicz
spellingShingle Joanna Szlęzak-Matusewicz
Models of tax incentives for R&D activities of enterprises in European Union countries
Copernican Journal of Finance & Accounting
tax incentives
research and development activities
tax credit
author_facet Joanna Szlęzak-Matusewicz
author_sort Joanna Szlęzak-Matusewicz
title Models of tax incentives for R&D activities of enterprises in European Union countries
title_short Models of tax incentives for R&D activities of enterprises in European Union countries
title_full Models of tax incentives for R&D activities of enterprises in European Union countries
title_fullStr Models of tax incentives for R&D activities of enterprises in European Union countries
title_full_unstemmed Models of tax incentives for R&D activities of enterprises in European Union countries
title_sort models of tax incentives for r&d activities of enterprises in european union countries
publisher Nicolaus Copernicus University in Toruń
series Copernican Journal of Finance & Accounting
issn 2300-1240
2300-3065
publishDate 2014-04-01
description <p>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&amp;D activities, pointing out the potential directions of change in tax law.</p>
topic tax incentives
research and development activities
tax credit
url https://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/3277
work_keys_str_mv AT joannaszlezakmatusewicz modelsoftaxincentivesforrdactivitiesofenterprisesineuropeanunioncountries
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