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Ulga podatkowa na zakup nowych technologii jako szansa dla przedsiębiorcy

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Zwierzyński R.
Nauki o Zarządzaniu
|
2013
|
issue 1(14)
135-143
EN
The contents of this article introduces a Polish entrepreneur, legally acting as a natural person, to the conditions under which he/she may be granted a tax relief for purchasing new technologies in order to realize innovation projects. In the article, a list of legal determinants regarding the issue of a new technology relief and the one who is subject to it has been presented as well as a ”map” of the currently available Polish governmental and scientific institutions which help the entrepreneur with preparation and carrying out of the innovation projects in his companies. The article aims at indicating a possible participation of the state in the costs of innovation enterprises to, especially, small firms and sole traders, which can encourage the entrepreneurs to consider their possible use of tax relief for new technologies and contribute to the development of knowledge-based economy.
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