Zeszyty naukowe
Autor: Adam Adamczyk 127
Strony: 127-142
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Estimating the budget effect of the introduction of R & D tax incentives

The recent debt crisis that had occurred in some of European countries has proved that the active fiscal Policy should be used with special care. Therefore introduction of new fiscal policy tool should be preceded by the estimation of its budget effect. The low level of innovation of polish economy force the government to implement new measures that are to promote private spending in R & D. The paper presents the model that allows to estimate the budget effect of R & D tax incentives.