Ulga na nowe technologie jako środek prawny w postaci preferencji podatkowej polegającej na obniżeniu podstawy opodatkowania
Tax relief on new technologies as legal measure of tax preference based on reduction of the tax base

Summary/Abstract: The aim of the article is to present the legal and tax aspects of the tax relief for the new technologies. Relief for the new technologies is a specific tax measure to encourage innovation of the entrepreneurs. In this article the author discusses the definition of new technologies and the conditions for applying the tax preferences in the form of a reduction of the tax base. Moreover, in the course of the discussion, the occurrence of the state aid also have been considered in the case of the new technologies relief, as well as the relationship of this specific measure to permit to conduct business activities in the special economic zone. The conclusions will indicate that the relief for new technologies is a very favorable tax preference as it allows entrepreneurs to make a reduction from the tax base, as well as deduction for the depreciation of intangible assets.

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