Autor: Adam Adamczyk | 191 |
Strony: 191-202
pełen tekst
THE ROLE OF R&D TAX INCENTIVES IN THE SHAPING OF CORPORATE INCOME TAX BASE
Summary
In recent years one can notice distinct tendency in EU and OECD countries to extend tax base of corporate income taxation. At the same time many countries have introduced new tax incentives to promote business research and development activity. In Poland despite of implementation of new tax R&D allowances only few taxpayers decided to take advantage of them. The aim to this paper is to determine if tax R&D incentives have effect on corporate income tax base in EU countries.
pełen tekst
THE ROLE OF R&D TAX INCENTIVES IN THE SHAPING OF CORPORATE INCOME TAX BASE
Summary
In recent years one can notice distinct tendency in EU and OECD countries to extend tax base of corporate income taxation. At the same time many countries have introduced new tax incentives to promote business research and development activity. In Poland despite of implementation of new tax R&D allowances only few taxpayers decided to take advantage of them. The aim to this paper is to determine if tax R&D incentives have effect on corporate income tax base in EU countries.