| Autor: Adam Adamczyk | 123 |
Strony: 123-134
Słowa kluczowe: podatki, stymulacja, B + R
Keywords: taxes, incentives, R & D
pełen tekst
THEORETICAL EXPLANATION OF TAX STIMULATION OF BUSINESS R&D
Summary
Each intervention of government in market mechanism should be supported by theoretical justification. It is especially important when the intervention is controversial or inconsistent with current trends in economical policy. The aim of the article is to indentify theoretical base for using the tax incentives to stimulate R&D activity of business.
Słowa kluczowe: podatki, stymulacja, B + R
Keywords: taxes, incentives, R & D
pełen tekstTHEORETICAL EXPLANATION OF TAX STIMULATION OF BUSINESS R&D
Summary
Each intervention of government in market mechanism should be supported by theoretical justification. It is especially important when the intervention is controversial or inconsistent with current trends in economical policy. The aim of the article is to indentify theoretical base for using the tax incentives to stimulate R&D activity of business.