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IP box effects in the gaming industry

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Białek-Jaworska A., Teterycz A., Sichel R., Woźniak M.

Central European Management Journal

2023

vol. 31

issue 3

291-325

Purpose – This paper aims to verify how the intellectual property (IP) box affects firms’ effective tax rate, growth and innovation activity outcomes related to intellectual property rights. Design/methodology/approach – Implementing the innovation box regimes into the tax system intends to encourage firms to engage in more innovative activities. In UK, Italy and Poland, the IP box tax relief was introduced in 2013, 2015 and 2019, respectively. In return, companies may reduce their tax rate to increase their investment and innovativeness. With a panel model approach – system GMM and DiD with multiple time periods – it analyses data from the Orbis database for 2011–2019 of 673 firms from the gaming industry in 11 countries and hand-collected data on intellectual property rights protection. The authors study public and private companies from the gaming sector in leading European markets and all three countries that protect intellectual property rights of software (Japan, South Korea, the USA). Findings – Recent reforms enable gaming companies to use preferential tax treatment for IP-related income and significantly impact a firm’s revenue growth. Practical implications – Nevertheless, European gaming firms require time to leap the gap to the growth and innovativeness of countries that protect software. Originality/value – The authors show that the IP box stimulates gaming firms to protect IP via wordmarks, figurative marks, trademarks and software patents that bring effects in five years. Despite the critics against IP box, the authors prove its lagged efficiency, especially in profitable and larger firms.

Prawo do skorzystania z preferencyjnej stawki podatkowej IP box na podstawie autorskiego prawa do programu komputerowego

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Piosik M., Białek-Jaworska A., Teterycz A.

Studia Iuridica

2022

vol. 91

281-299

Just as innovations contribute to building a competitive advantage, the level of intellectual property protection constitutes the international competitiveness of national economies and determines the market attractiveness for foreign direct investments. In this light, the paper analyses the impact of the amendment of February 13, 2020, to the Code of Civil Procedure Act and some other acts, introducing the so-called specific actions in cases related to intellectual property against the situation of innovators, including beneficiaries of the IP box relief, i.e. defence or preventive instruments in the event of a lawsuit or possible dispute. There is a risk of tax authorities questioning the legitimacy of the use of IP box based on qualified IP, i.e. copyright to a computer program. The potential dispute between the taxpayer and the tax authorities will primarily concern the resolution of what is a “computer program” under copyright law and the creative nature of the activity carried out by the taxpayer benefiting from the IP box relief. Effective from July 1, 2020, changes to the procedural proceedings in cases in the field of intellectual property introduced by the amendment to the Code of Civil Procedure protect the taxpayer’s interests using the IP box.

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1 Central European Management Journal

1 Studia Iuridica

2 Białek-Jaworska A.

2 Teterycz A.

1 Piosik M.

1 Sichel R.

1 Woźniak M.

1 2023

1 2022

Search results

IP box effects in the gaming industry

Prawo do skorzystania z preferencyjnej stawki podatkowej IP box na podstawie autorskiego prawa do programu komputerowego