Personal income tax credits as a tool to support innovative activity of business operators
نویسندگان
چکیده
Ulgi podatkowe, od momentu, gdy polski system gospodarczy stał się tożsamy z gospodarką wolnorynkową, są bardzo ważnym elementem systemu prawa podatkowego. Biorąc pod uwagę ciągłe zmiany legislacyjne, a także nieprzerwany rozwój nowych technologii, autor powyższego artykułu postanowił przeprowadzić badania, których celem było sprawdzenie, czy ulgi podatkowe narzędziem zwiększającym innowacyjność działalności polskich przedsiębiorców. Do analizy przepisów polskiego podatkowego wykorzystana została metoda dogmatyczno-prawna oraz literatura przedmiotu. Po podzieleniu badanego okresu (1989−2022) na trzy podokresy (1989−2016, 2016−2021, 2021−2022) zauważono, że w miarę rozwoju gospodarki zwiększania ilości ulg podatkowych, badana poprzez miejsce Polski rankingu The Global Innovation Index kwoty wydanej działalność B+R podawanej rokrocznie przez GUS uległa wzrostowi. Na podstawie poniższych badań dowiedziono, narzędziem, które zwiększa gospodarczej naszym kraju, choć nie jest to jedyny sprzyjający temu czynnik.
منابع مشابه
Do In-Work Tax Credits Serve as a Safety Net?
The cash and near cash safety net in the U.S. has undergone a dramatic transformation in the past fifteen years. Federal welfare reform has led to the “elimination of welfare as we know it” and several tax reforms have substantially increased the role of “in-work”' assistance. In 2010, we spent more than 5 dollars on the Earned Income Tax Credit (EITC) for every dollar spent on cash benefits th...
متن کاملA Decision Support Tool to Support Innovative and Strategic Processes
In recent years a growing number of companies modified their innovation process. Especially after the recent financial downturn, companies are looking for much more efficient and creative business processes. The aim of the presented paper is to present a decision support tool or in other words a software system for the application of the AHP method to support innovative and strategic process. F...
متن کاملEarned Income Tax Credits and Labor Supply: New Evidence from a British Natural Experiment
205 National Tax Journal Vol. LX, No. 2 June 2007 Abstract With many countries considering the adoption of a system of earned income tax credits, it is useful to analyze how different types of credits affect labor supply and earnings. This paper focuses on a 1999 reform to the UK tax credit system, which increased the value of the credit and reduced the phaseout rate. Using panel data, with ind...
متن کاملTax policy as a lifeline: encouraging blood and organ donation through tax credits.
This article, the second concerning the organ donation crisis, proposes the use of tax policy to encourage blood and organ donation. After critiquing the ethical and logistical problems posed by other commercial and non-commercial solutions, the author demonstrates how tax credits can be used as an effective and ethical solution to address the shortage of donors. The author also offers two mode...
متن کاملThe Value of Dividend Imputation Tax Credits
A dividend imputation tax system provides shareholders with a tax credit that can be used to offset personal tax on dividend income. The size of this credit depends on tax paid at the corporate level so that the “double taxation” of dividends is effectively eliminated. This paper shows how to infer the value of imputation tax credits (which is an important input into the weighted-average cost o...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Studia Administracyjne
سال: 2022
ISSN: ['2353-284X', '2080-5209']
DOI: https://doi.org/10.18276/sa.2022.16-01