Research and Development – How to Increase Polish Innovation Using Tax Policy?

Authors

  • Katarzyna Bronżewska PricewaterhouseCoopers Sp. zo.o.
  • Filip Majdowski PricewaterhouseCoopers Sp. zo.o.

DOI:

https://doi.org/10.18778/1509-877X.2015.02.05

Abstract

The article discusses tax policy with respect to research and development (R&D) activities, presents the status quo of Polish tax incentives in this area as well as the proposed legislative amendments from spring 2015. It also analyzes selected Dutch and British solutions (patent boxes) and the ongoing work by the OECD and EU that might indicate the future Polish approach to taxation of R&D activities.

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Published

2015-06-30

How to Cite

Bronżewska, K., & Majdowski, F. (2015). Research and Development – How to Increase Polish Innovation Using Tax Policy?. Tax Law Quarterly, (2), 75–91. https://doi.org/10.18778/1509-877X.2015.02.05

Issue

No. 2 (2015)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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