Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 3

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

IP box effects in the gaming industry

100%
Białek-Jaworska A., Teterycz A., Sichel R., Woźniak M.
Central European Management Journal
|
2023
|
vol. 31
|
issue 3
291-325
EN
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.
2
Publication available in full text mode
Content available

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

100%
Piosik M., Białek-Jaworska A., Teterycz A.
Studia Iuridica
|
2022
|
vol. 91
281-299
EN
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.
3
Publication available in full text mode
Content available

Do gaming companies benefit from the IP Box tax rate? Multinational, Polish and Wielkopolskie voivodeship perspective

100%
Teterycz A., Białek-Jaworska A., Woźniak M., Piosik M.
Rozwój Regionalny i Polityka Regionalna
|
2022
|
issue 62
303-323
PL
Celem artykułu jest weryfikacja wpływu obniżonej stawki podatkowej IP BOX na przychody spółek z branży gier komputerowych oraz prawa Gibrata stwierdzającego, że wzrost firmy jest niezależny od jej wielkości. Dynamiczne modele panelowe oszacowane metodą GMM, FE dla danych panelowych i MNK, opracowano na danych 673 spółek z 11 krajów. Wykazano, że małe firmy z branży gier komputerowych rosną szybciej niż ich więksi rywale. Tym samym odrzucono prawo Gibrata. Nie potwierdzono, że IP Box wspiera wzrost przedsiębiorstw z wyjątkiem województwa wielkopolskiego. Większe szanse na korzyści z IP Box (obniżona do 5% stawka podatku dochodowego obowiązująca w Polsce od 2019 r.) mają firmy o bardziej istotnych i dynamicznych zmianach kapitałochłonności, aktywów niematerialnych i zapasów. Branża gier wideo w Wielkopolsce odnosi większe korzyści z IP Box niż w pozostałej części Polski.
EN
This article aims to verify the impact of the reduced IP Box tax rate on the revenues of gaming companies and Gibrat’s Law stating that firm growth is independent of a company’s size. The dynamic panel-data models estimated in this article using GMM, FE panel data and OLS methods were created based on data of 673 companies from 11 countries. We show that small gaming firms are growing faster than their larger rivals. Thus, we reject Gibrat’s Law. We did not find evidence that IP Box supports the firm’s growth except for the Wielkopolskie Voivodeship. More chances for IP Box’s (reduced to 5% income tax rate being in force in Poland since 2019) effects are given to firms with more remarkable and dynamic changes in capital intensity, intangibility and inventory. The gaming industry in Wielkopolska benefits more from IP Box than the rest of Poland.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.