Finansowe instrumenty stymulowania aktywności badawczo – rozwojowej przedsiębiorstw
Financial instruments stimulate the activity of the research and development of enterprises

Summary/Abstract: Purpose – the ability to search and use of factors of production and the creation of efficient structures for the management of organization are the competitive advantage of enterprises in the knowledge economy. One of the factors of innovation These activities is, which are the primary stage of research-development. Conducting research – therefore development is a key element in creating a knowledge-based economy. Taking into account the above correlation, indicate the legitimacy of public sector intervention in this regard. The aim of the article is to point out that the financial instruments are an effective tool for policy innovation policy, with Particular emphasis on the function of the stimulatory tax. Methodology – studying literature, comparative analysis of financial instruments in selected member states, the interpretation of legal provisions, a description of measures the effectiveness of the financial instruments of support. Findings – based measures of innovation economies Indicated the legitimacy of the use of financial instruments as a tool for public sector intervention in the private sector and concluded that the financial instruments to increase the tendency of companies to undertake the work research-development. Originality – not only was discussing state intervention in the economy shown to be appropriate, but also the stimulus function of income tax was specified as an effective instrument for supporting innovation because ofthe direct nature of income taxes.

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