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?: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? (xsd:string)
?:contributor
?:dateModified
  • 2018 (xsd:gyear)
?:datePublished
  • 2018 (xsd:gyear)
?:doi
  • 10.33119/KSzPP.2018.3.1 ()
?:duplicate
?:hasFulltext
  • true (xsd:boolean)
is ?:hasPart of
?:inLanguage
  • pl (xsd:string)
?:isPartOf
?:issn
  • 2719-7131 ()
?:issueNumber
  • 3 (xsd:string)
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is ?:mainEntity of
?:name
  • Interwencja państwa za pomocą instrumentów polityki innowacyjnej: wprowadzenie bodźców podatkowych w celu zwiększenia nakładów na działalność badawczo-rozwojową w Polsce (xsd:string)
?:provider
?:publicationType
  • Zeitschriftenartikel (xsd:string)
  • journal_article (en)
?:sourceInfo
  • GESIS-SSOAR (xsd:string)
  • In: Studia z Polityki Publicznej / Public Policy Studies, 5, 2018, 3, 9-26 (xsd:string)
rdf:type
?:url
?:volumeNumber
  • 5 (xsd:string)