http://hdl.handle.net/20.500.12182/89 2026-04-22T14:04:33Z 2026-04-22T14:04:33Z Janiszewska, Magdalena Janiszewski, Jan M. http://hdl.handle.net/20.500.12182/1336 2025-12-09T15:23:51Z 2025-04-14T00:00:00Z

Tax Reliefs for Innovation after the Polish Deal− An Attractive Solution for Polish Entrepreneurs? A Pilot Study Janiszewska, Magdalena; Janiszewski, Jan M. Aim: On 1 January 2022, “The Polish Deal” policy introduced a number of new tax reliefs regarding robotization, innovative employees and prototypes, which supplemented the current system of incentives for innovation and amended those already existing (R&D relief and IP Box). The aim of the article was to verify the attitudes of Polish entrepreneurs towards the introduced legislative changes and to identify barriers in their application. Methodology: In order to achieve the research goal, literature and questionnaire-based pilot studies were carried out. The respondents were asked questions concerning their innovation activities, tax incentives already used and planned by them for the future, as well as their opinions about the discussed tax reliefs and the barriers in their application. The authors used the 5-point Likert scale. Results: The research results demonstrated that the introduction of tax reliefs was assessed by the respondents as a positive phenomenon; however, the shape of the regulations implemented in 2022 did not encourage the vast majority entrepreneurs to apply them in practice. Implications and recommendations: The provisions introduced so far have significant potential for improvement in terms of the degree of their precision, transparency and requirements related to their application. On the other hand, frequent changes in tax law inhibit the development of innovative activity, therefore the new regulations should not only be transparent and precise but also stable, and designed to be long-lasting. Originality/value: The empirical research on attitudes of Polish enterprises towards tax reliefs for innovation after the legal changes in 2022 fills the research gap in this area.

2025-04-14T00:00:00Z Janiszewska, Magdalena Janiszewski, Jan M. http://hdl.handle.net/20.500.12182/1217 2026-04-21T18:09:42Z 2020-01-01T00:00:00Z

Wykorzystanie regulacji podatkowych w działalności innowacyjnej polskich przedsiębiorców Janiszewska, Magdalena; Janiszewski, Jan M. One of the major benefits of innovation is its contribution to economic growth. Not surprisingly, one of the main objectives of the governmental policy is to increase the innovation potential of the domestic economy. A special role in this respect is played by fiscal tools such as R&D tax relief and IP Box. The aim of the article is to examine to what extent changes made to the tax law, geared towards promoting and stimulating business innovation, impact the attitude of Polish entrepreneurs, and identify the factors that affect it. Questionnairebased studies and analysis of subject-matter literature and empirical data were used. Results of conducted studies demonstrate that the entrepreneurs view the introduced fiscal incentives positively but in practice they are not encouraged to undertake innovative activities.

2020-01-01T00:00:00Z Wysocki, Jacek http://hdl.handle.net/20.500.12182/1211 2026-04-21T18:07:16Z 2010-01-01T00:00:00Z

Wpływ systemów informatycznych na zarządzanie przedsiębiorstwem Wysocki, Jacek W dobie gospodarki bazującej na wiedzy systemy informatyczne, które pozwalają na gromadzenie, przetwarzanie i wykorzystywanie informacji w procesie podejmowania decyzji, stanowią ważny element budowania przewagi konkurencyjnej przedsiębiorstwa. Zintegrowane systemy informatyczne klasy BI umożliwiają m.in.: optymalizację kosztów prowadzonej działalności, zwiększanie efektywności zarządzania oraz kreowanie unikalnych umiejętności w wybranych obszarach funkcjonalnych przedsiębiorstwa. Wspierają także realizację procesów w wymiarze operacyjnym lub strategicznym, przez co przyczyniają się do poprawy jakości zarządzania i mogą pozytywnie oddziaływać na wzrost konkurencyjności przedsiębiorstwa.; In the age of the knowlcdge-bascd cconomy, Information systems, which allow collecting, proccssing and using Information in the decision making proccss, constitute a very important factor of building the competitive advantage of an entcrprisc. Integrated Computer systems of the BI class cnablc e.g.: the optimization of costs of business activity, incrcasing the effectiveness of management and creating unique abilities in functional areas of an enter- prise. Thcy also support execution of business processes in the operational or strategie aspect, that results in the ąuality of management and can havc a positivc influence on the higher com- petitiveness of an enterprise.

2010-01-01T00:00:00Z Wysocki, Jacek http://hdl.handle.net/20.500.12182/1209 2026-04-21T18:01:10Z 2008-01-01T00:00:00Z

Warunki utrzymania i poprawy konkurencyjności polskich przedsiębiorstw na wspólnym rynku europejskim Wysocki, Jacek In principle it tums out that the success of Polish companies on the common Europcan market depends on their ability to adapt to new conditions of competition. In practice this aim can be achieved by initiating suitable adapting and restructuring programmes which allow to eliminate weak- nesses of Polish companies, such as: poor ąuality of products, lack of Capital, Iow level of invcst- ments, outdated technologies, insufficient management and marketing knowledge or inexperience. Apart from that, in order to compctc with forcign enterprises, Polish companies should not only con- centrate on profits, but first of all on the growth of the firm value and on the creation of the value for potential clients. At present economic situation, Polish companies should throw away traditional, related with costs, sources of a competitive advantage and build their long-term strategies on the base of direct sources of competitive advantage, coming from their internal resources and competences. In fact, only internal sources give an enterprise a permanent competitive advantage that allows to compete with foreign companies and determines its market success.

2008-01-01T00:00:00Z