Utilizing Tax Mechanisms to Foster Research and Development Activities in Enterprises in Poland

The article delineates the intricacies associated with utilizing fiscal policy instruments to enhance research and development (R&D) activities within enterprises. It elucidates the economic rationale for such support and underscores the pivotal role of economic rejuvenation processes. Additionally, it discusses potential interventions in tax system design capable of mitigating adverse factors affecting enterprises’ research initiatives. Using the example of the Polish economy, it is shown that despite numerous tax incentives, expenditures on research and development, and consequently the innovation of the Polish economy, remain at an unsatisfactory level. To elucidate the reasons for this state of affairs, an analysis of legal acts was conducted and correlated with the effects in the form of R&D expenditures. There is still a lack of assessment of the effectiveness of tax tools in countries with low levels of innovation. Ultimately, the manuscript concludes with recommendations for reforming selected elements of the Polish tax framework, aimed at stimulating increased business engagement in the field of R&D.