Relationship between fiscal instruments and investments of industrial SMEs and les in Poland
The European Union countries, including Poland, have supported investments of enterprises for many years. This is an important factor that influences Gross Domestic Product. However, enterprises are not a omogeneous group of entities. Small and medium-sized enterprises (SMEs) have significant contr...
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| Format: | Article |
| Language: | English |
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AGH UNIVERSITY PRESS
2016-12-01
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| Series: | Managerial Economics |
| Online Access: | https://www.exeley.com/exeley/journals/managerial_economics/17/2/pdf/10.7494_manage.2016.17.2.261.pdf |
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| author | Maciej Woźniak Robert Lisowski |
| author_facet | Maciej Woźniak Robert Lisowski |
| author_sort | Maciej Woźniak |
| collection | DOAJ |
| description | The European Union countries, including Poland, have supported investments of enterprises for many years. This is an important factor that influences Gross Domestic Product. However, enterprises are not a omogeneous group of entities. Small and medium-sized enterprises (SMEs) have significant contributions into employment, whereas large enterprises (LEs) introduce many innovations. Nevertheless, support for them is provided by both financially, like grants or subsidies and non-financial instruments (for example, technology parks). Fiscal instruments such as tax breaks or depreciation allowances belong to the first group; however, the effectiveness of these support instruments is still a subject of debate. Moreover, there is a dearth in the literature as to the relationship between fiscal instruments and investments in SMEs and LEs in Poland. This study seeks to address this gap by using statistical tools and trying to build an econometric model. |
| format | Article |
| id | doaj-art-e2d0ec5d2fc64b8596d7d0e2d2b3eedf |
| institution | DOAJ |
| issn | 1898-1143 2353-3617 |
| language | English |
| publishDate | 2016-12-01 |
| publisher | AGH UNIVERSITY PRESS |
| record_format | Article |
| series | Managerial Economics |
| spelling | doaj-art-e2d0ec5d2fc64b8596d7d0e2d2b3eedf2025-08-20T02:57:52ZengAGH UNIVERSITY PRESSManagerial Economics1898-11432353-36172016-12-0117210.7494/manage.2016.17.2.261Relationship between fiscal instruments and investments of industrial SMEs and les in PolandMaciej Woźniak0Robert Lisowski1AGH University of Science and Technology, Faculty of Management, Department of Economics, Finance and Environmental Management,AGH University of Science and Technology, Faculty of Management, Department of Economics, Finance and Environmental Management,The European Union countries, including Poland, have supported investments of enterprises for many years. This is an important factor that influences Gross Domestic Product. However, enterprises are not a omogeneous group of entities. Small and medium-sized enterprises (SMEs) have significant contributions into employment, whereas large enterprises (LEs) introduce many innovations. Nevertheless, support for them is provided by both financially, like grants or subsidies and non-financial instruments (for example, technology parks). Fiscal instruments such as tax breaks or depreciation allowances belong to the first group; however, the effectiveness of these support instruments is still a subject of debate. Moreover, there is a dearth in the literature as to the relationship between fiscal instruments and investments in SMEs and LEs in Poland. This study seeks to address this gap by using statistical tools and trying to build an econometric model.https://www.exeley.com/exeley/journals/managerial_economics/17/2/pdf/10.7494_manage.2016.17.2.261.pdf |
| spellingShingle | Maciej Woźniak Robert Lisowski Relationship between fiscal instruments and investments of industrial SMEs and les in Poland Managerial Economics |
| title | Relationship between fiscal instruments and investments of industrial SMEs and les in Poland |
| title_full | Relationship between fiscal instruments and investments of industrial SMEs and les in Poland |
| title_fullStr | Relationship between fiscal instruments and investments of industrial SMEs and les in Poland |
| title_full_unstemmed | Relationship between fiscal instruments and investments of industrial SMEs and les in Poland |
| title_short | Relationship between fiscal instruments and investments of industrial SMEs and les in Poland |
| title_sort | relationship between fiscal instruments and investments of industrial smes and les in poland |
| url | https://www.exeley.com/exeley/journals/managerial_economics/17/2/pdf/10.7494_manage.2016.17.2.261.pdf |
| work_keys_str_mv | AT maciejwozniak relationshipbetweenfiscalinstrumentsandinvestmentsofindustrialsmesandlesinpoland AT robertlisowski relationshipbetweenfiscalinstrumentsandinvestmentsofindustrialsmesandlesinpoland |