Ulgi podatkowe jako forma wspierania innowacyjności – ocena regulacji dotyczących ulg związanych z nowymi technologiami

Objective : The article examines the problems that arise in the provision of tax breaks for the use of new technologies. It provides examples of interpretations and judgements, and analyses the validity of legal constructions. Findings : Providing tax breaks for the use of new technologies is not effective. Research Design & Methods : Analysis of tax law interpretations, judgments and reports. Implications / Recommendations : Tax breaks do not help entrepreneurs or the state budget. Contribution : The analysis justifies the need for changes in how new technologies are promoted.