Factors affecting the use of tax preferences for research and development in Poland

Abstract

Purpose – The objective of the article is to identify the factors affecting the use of R&D tax preferences in Poland. Research method – Qualitative and quantitative analysis, synthesis, deduction, induction, and inference by analogy. The study involved a group of 350 enterprises from the Lower Silesia Province in the high and medium-high technology sector and used the CATI survey methodology. The collected data was subjected to statistical analysis, including correlation and significance analysis. Results – The study investigates the reasons for not using tax preferences, the barriers to their use, and proposals of respondents (companies surveyed) regarding changes to the tax preferences. The main factors identified include appropriate organisation of R&D in the enterprise, cooperation with research entities, and knowledge of fiscal instruments supporting the development of R&D. Originality / value / implications / recommendations – Tax preferences (R&D tax relief and IP Box) are not used on a large scale and entrepreneurs say they have difficulty with using them. This study confirms that there are certain factors affecting the implementation of R&D and the use of tax preferences. So far, no attempt has been made to link the reasons for not using tax preferences, the barriers to their use, and the entrepreneurs’ proposals for changes so as to clearly identify the key factors affecting the use of effective legal solutions.