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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| Format: | Article |
| Language: | English |
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Wydawnictwo SGGW - Warsaw University of Life Sciences Press
2021-07-01
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| Series: | Polityki Europejskie, Finanse i Marketing |
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| Online Access: | https://pefim.sggw.pl/article/view/5019 |
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| author | Katarzyna Łukaszewska Edyta Małecka-Ziembińska |
| author_facet | Katarzyna Łukaszewska Edyta Małecka-Ziembińska |
| author_sort | Katarzyna Łukaszewska |
| collection | DOAJ |
| description | 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 technologies and has been the case with tax relief for research and developmentactivity since 2016), but at the stage of their commercialisation. It may, thus, contribute to a greater interest and scale of application of the relief for research and development activity. Theaim of this article is to present the essence of the Innovation Box, as well as to conduct a SWOT analysis of this tax relief as an instrument of support for innovation by enterprises. A SWOTanalysis has corroborated the remarks – previously made by industry practitioners – concerning the ambiguous and complicated mechanism of the Innovation Box. However, along with theconsolidation of the practice of applying this tax relief, interest in it may increase, which in turn might be conducive to Polish enterprises. |
| format | Article |
| id | doaj-art-c734682836e44da9924cafa2c9402b91 |
| institution | Kabale University |
| issn | 2081-3430 2544-0640 |
| language | English |
| publishDate | 2021-07-01 |
| publisher | Wydawnictwo SGGW - Warsaw University of Life Sciences Press |
| record_format | Article |
| series | Polityki Europejskie, Finanse i Marketing |
| spelling | doaj-art-c734682836e44da9924cafa2c9402b912025-02-02T02:53:12ZengWydawnictwo SGGW - Warsaw University of Life Sciences PressPolityki Europejskie, Finanse i Marketing2081-34302544-06402021-07-0125(74)10.22630/PEFIM.2021.25.74.5A SWOT ANALYSIS OF THE INNOVATION BOX AS A TAX INSTRUMENT TO SUPPORT INNOVATION BY ENTERPRISES IN POLANDKatarzyna Łukaszewska0Edyta Małecka-Ziembińska1Poznan University of Economics and BusinessPoznan University of Economics and BusinessThe 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 technologies and has been the case with tax relief for research and developmentactivity since 2016), but at the stage of their commercialisation. It may, thus, contribute to a greater interest and scale of application of the relief for research and development activity. Theaim of this article is to present the essence of the Innovation Box, as well as to conduct a SWOT analysis of this tax relief as an instrument of support for innovation by enterprises. A SWOTanalysis has corroborated the remarks – previously made by industry practitioners – concerning the ambiguous and complicated mechanism of the Innovation Box. However, along with theconsolidation of the practice of applying this tax relief, interest in it may increase, which in turn might be conducive to Polish enterprises.https://pefim.sggw.pl/article/view/5019commercializationInnovation BoxIP BoxPatent BoxSWOT analysis |
| spellingShingle | Katarzyna Łukaszewska Edyta Małecka-Ziembińska A SWOT ANALYSIS OF THE INNOVATION BOX AS A TAX INSTRUMENT TO SUPPORT INNOVATION BY ENTERPRISES IN POLAND Polityki Europejskie, Finanse i Marketing commercialization Innovation Box IP Box Patent Box SWOT analysis |
| title | A SWOT ANALYSIS OF THE INNOVATION BOX AS A TAX INSTRUMENT TO SUPPORT INNOVATION BY ENTERPRISES IN POLAND |
| title_full | A SWOT ANALYSIS OF THE INNOVATION BOX AS A TAX INSTRUMENT TO SUPPORT INNOVATION BY ENTERPRISES IN POLAND |
| title_fullStr | A SWOT ANALYSIS OF THE INNOVATION BOX AS A TAX INSTRUMENT TO SUPPORT INNOVATION BY ENTERPRISES IN POLAND |
| title_full_unstemmed | A SWOT ANALYSIS OF THE INNOVATION BOX AS A TAX INSTRUMENT TO SUPPORT INNOVATION BY ENTERPRISES IN POLAND |
| title_short | A SWOT ANALYSIS OF THE INNOVATION BOX AS A TAX INSTRUMENT TO SUPPORT INNOVATION BY ENTERPRISES IN POLAND |
| title_sort | swot analysis of the innovation box as a tax instrument to support innovation by enterprises in poland |
| topic | commercialization Innovation Box IP Box Patent Box SWOT analysis |
| url | https://pefim.sggw.pl/article/view/5019 |
| work_keys_str_mv | AT katarzynałukaszewska aswotanalysisoftheinnovationboxasataxinstrumenttosupportinnovationbyenterprisesinpoland AT edytamałeckaziembinska aswotanalysisoftheinnovationboxasataxinstrumenttosupportinnovationbyenterprisesinpoland AT katarzynałukaszewska swotanalysisoftheinnovationboxasataxinstrumenttosupportinnovationbyenterprisesinpoland AT edytamałeckaziembinska swotanalysisoftheinnovationboxasataxinstrumenttosupportinnovationbyenterprisesinpoland |