A SWOT ANALYSIS OF THE INNOVATION BOX AS A TAX INSTRUMENT TO SUPPORT INNOVATION BY ENTERPRISES IN POLAND

The Innovation Box – a tax relief introduced in Poland in 2019, serves as a complementary element of fiscal support and the final link in the chain of innovation support. This preference isnot applied at the stage of creating new solutions (as was the case with the tax relief for purchasing new tech...

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Bibliographic Details
Main Authors: Katarzyna Łukaszewska, Edyta Małecka-Ziembińska
Format: Article
Language:English
Published: Wydawnictwo SGGW - Warsaw University of Life Sciences Press 2021-07-01
Series:Polityki Europejskie, Finanse i Marketing
Subjects:
Online Access:https://pefim.sggw.pl/article/view/5019