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This publication is protected and available only for logged users.

Title: R&D Tax Relief from the Perspective of Green Investment in Poland

Creator:

Dada, Anna

Contributor:

Drelich-Skulska, Bogusława. Redakcja ; Sobocińska, Magdalena. Redakcja ; Tomášková, Andrea. Redakcja

Description:

Quote as: Dada, A. (2025). R&D Tax Relief from the Perspective of Green Investment in Poland. In B. Drelich-Skulska, M. Sobocińska, & A. Tomášková (Eds.), Sustainable Development in Light of Research by Scientists from Poland, Czechia and Slovakia. Different Research Perspectives (pp. 104-118). Publishing House of Wroclaw University of Economics and Business.

Abstrakt:

Tax relief for research and development (R&D) activities has been in place in Poland since 2016. This solution is available to a wide range of companies across various industries, and its application is not limited to the domain of environmental projects. Nevertheless, the funds saved on tax liabilities can provide significant support to entrepreneurs in developing products and services in such a way as to reduce their negative impact on the environment. The objective of this chapter is to analyse the current legal provisions concerning R&D tax relief and to attempt to assess the effectiveness of R&D tax relief in the context of supporting green investments in Poland. The interdisciplinary nature of this topic renders it appealing to a broad spectrum of readers, particularly from the standpoint of greening and the application of tools for achieving sustainable development. It appears that there is potential in Poland for the utilisation of R&D tax relief in the context of green investments, however further legislative and educational measures may be required.

Publisher:

Publishing House of Wroclaw University of Economics and Business

Place of publication:

Wroclaw

Date:

2025

Resource Type:

rozdział

Resource Identifier:

doi:10.15611/2025.20.3.07 ; oai:dbc.wroc.pl:142793

Language:

eng

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Publikacja udostępniona na podstawie art. 28 ust. 1 pkt. 3 ustawy z dnia 4 lutego 1994 r. o prawie autorskim i prawach pokrewnych (t.j. Dz.U. 2021, poz. 1062 ze zm.). Publikacja dostępna wyłącznie na terenie kampusu Uniwersytetu Ekonomicznego we Wrocławiu

Location:

Uniwersytet Ekonomiczny we Wrocławiu

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