Interwencja państwa za pomocą instrumentów polityki innowacyjnej: wprowadzenie bodźców podatkowych w celu zwiększenia nakładów na działalność badawczo-rozwojową w Polsce

Abstract: Globally, tax incentives belong to the group of the most popular state intervention tools which are directed to support R&D activities. From a historical perspective, the prevalence of R&D tax incentives has increased both in the long-run and also over the past decade. When it comes to Poland, until the beginning of 2016 R&D tax incentives were used only to a very limited extent. Afterwards they became available to a wide range of entrepreneurs. The aim of the article is to analyze state interventions involving the introduction of R&D tax incentives, and in particular to answer the following questions: (1) When should the state intervene with the use of innovation policy instruments? (2) What factors have determined the popularity and increasing generosity of R&D tax incentives? (3) What were the circumstances and reasons for the introduction of R&D tax incentives in Poland?

Object Details

• Alternative title: Public intervention with the use of innovation policy instruments: the implementation of tax incentives as a way to increase R&D in Poland
• Location: Deutsche Nationalbibliothek Frankfurt am Main
• Extent: Online-Ressource
• Language: Polnisch
• Notes: Veröffentlichungsversion ; begutachtet (peer reviewed) ; In: Studia z Polityki Publicznej / Public Policy Studies ; 5 (2018) 3 ; 9-26

Classification and Topics

• Classification: Wirtschaft

Contributors, Places and Time

• Event: Veröffentlichung
• (where): Mannheim
• (who): SSOAR, GESIS – Leibniz-Institut für Sozialwissenschaften e.V.
• (when): 2018
• Creator: Stryjek, Joanna

Further information

• DOI: 10.33119/KSzPP.2018.3.1
• URN: urn:nbn:de:101:1-2022090607124451353107
• Rights: Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
• Last update: 15.08.2025, 7:33 AM CEST