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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<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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Bibliographic Details
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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