Rola systemu podatkowego w procesie zwiększania innowacyjności polskich przedsiębiorstw
The Role of the Tax System in the Process of Increasing the Innovativeness of Polish Enterprises

Summary/Abstract: The article presents the issues associated with the use of tools of fiscal policy to support research – development in enterprises. Presents the economic justification for this support and the importance of the process of rebuilding the economy. Presented and evaluated the solutions available in the Polish tax system. The article ends with recommendations for reform of the tax system elements in Poland, which are responsible for the increase in business activity in the area of R&D.

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