Zarządzanie podatkami w aspekcie ulgi na nowe technologie
Tax Management in the Context of Tax Relief on New Technologies

Summary/Abstract: Purpose – The aim of this paper is to identify and evaluate the possibility and conditioning of the application of tax relief on new technologies in the context of valid regulations of balance sheet and tax law. Design/methodology/approach – A monographic methodology of research has been adopted in the article, using information in the qualitative descriptive form. The available literature on the subject underwent the method of analysis and logical construct, taking into account the existing scope of tax law. Findings – The result of the research is the construction of methodology within the scope of relations between accounting systems and the scope of the application of tax law in an enterprise with the aim of improving the quality of management within the application of tax relief on new technologies. Originality/value – building market advantage in a competitive and turbulent environment frequently translates into searching for smaller opportunities among a great deal of activities of an enterprise. One of such activities is the implementation of changing legal regulations into the accounting system of an enterprise. The topic in question is hence up-to-date and vital from the perspective of improving the quality of management of an enterprise through building market advantage in the area of both the accounting system, and the application of tax relief on new technologies within the scope of tax law.

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