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- Title
PREFERENCJE PODATKOWE W ZAKRESIE DZIAŁALNOŚCI BADAWCZO-ROZWOJOWEJ PRZEDSIĘBIORSTW Z BRANŻY IT Z WOJEWÓDZTWA DOLNOŚLĄSKIEGO — BADANIE PILOTAŻOWE.
- Authors
Nita, Bartłomiej; Piotrowska, Katarzyna; Wanicki, Piotr
- Abstract
The aim of the article is to verify a research tool in the form of a questionnaire and diagnose the reasons why entities entitled to tax preferences are not using them. A pilot study was carried out on a group of 100 entities from the IT sector in Dolnośląskie voivodship with the use of the CATI technique. The analysis of the results obtained in the survey indicates that about 80% of the surveyed entities do not use tax preferences despite meeting the prerequisites for their use. The article presents two main groups of barriers that have been identified, i.e. those concerning the conditions for using preferences (statutory solutions – small tax benefits, limited scope, lack of uniform interpretations, etc.) and those of a general nature due to the lack of knowledge and awareness that such instruments are beneficial for enterprises. Due to the fact that the conducted survey was a pilot study, no significant statistical correlations have been identified. However, the validity of the research tool has been confirmed.
- Subjects
TAX expenditures; INFORMATION technology industry; STATISTICAL correlation; TAX benefits; PILOT projects
- Publication
Organization Review / Przegląd Organizacji, 2022, Issue 11, p3
- ISSN
0137-7221
- Publication type
Article
- DOI
10.33141/po.2022.11.01