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http://hdl.handle.net/11320/7360
Tytuł: | Tax preferences for R&D activity of enterprises and implementation of Europe 2020 strategy |
Autorzy: | Ciupek, Bożena Kania, Piotr |
Słowa kluczowe: | Europe 2020 strategy R&D activity tax preferences |
Data wydania: | 2018 |
Data dodania: | 4-sty-2019 |
Wydawca: | Wydawnictwo Uniwersytetu w Białymstoku |
Źródło: | Optimum. Economic Studies, Nr 3(93) 2018, s. 38-50 |
Abstrakt: | 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. |
Afiliacja: | Bożena Ciupek - Faculty of Finance and Insurance, University of Economics in Katowice Piotr Kania - Faculty of Finance and Insurance, University of Economics in Katowice |
E-mail: | Bożena Ciupek: bozena.ciupek@ue.katowice.pl Piotr Kania: piotr.kania@ue.katowice.pl |
URI: | http://hdl.handle.net/11320/7360 |
DOI: | 10.15290/oes.2018.03.93.04 |
ISSN: | 1506-7637 |
metadata.dc.identifier.orcid: | 0000-0002-6486-7450 0000-0001-8215-7009 |
Typ Dokumentu: | Article |
Występuje w kolekcji(ach): | Optimum. Economic Studies, 2018, nr 3(93) |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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Optimum_3_2018_B_Ciupek_P_Kania_Tax_preferences.pdf | 327,96 kB | Adobe PDF | Otwórz |
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