Ulgi podatkowe jako narzędzie wspierania konkurencyjności polskich przedsiębiorstw

Abstract

The level of innovation and technological advancement is one of the internal determinants of a company’s competitiveness. It gave rise to legislative work aimed at supporting innovation and, therefore, strengthening the competitive position of Polish entrepreneurs in the international arena. One of the examples of such activities is the introduction of tax reliefs. The aim of the article is to identify interpretation doubts arising from the introduced legislative changes and thus to identify barriers to their application. Results of conducted studies have demonstrated that even though the introduced fiscal incentives should be assessed as a positive phenomenon, legal regulations can still be perceived in terms of barriers, not drivers of positive changes. As a research tool an analysis of subject matter literature, empirical data and positions presented in advanced tax ruling and judgments of administrative courts were used.