Abstract:

The article delineates the intricacies entailed in harnessing fiscal policy instruments to bolster research and development (R&D) endeavors within enterprises. It elucidates the economic rationale underpinning such support and underscores the pivotal role of economic rejuvenation processes. Furthermore, it deliberates prospective tax system design interventions capable of mitigating adverse factors impinging upon enterprises' research initiatives. The discourse critically assesses extant tax system modalities within the Polish context. Ultimately, the manuscript culminates with prescriptions for reforming select elements of the Polish tax framework, aimed at fostering heightened business engagement within the domain of R&D.