@misc{_2021,
 copyright={Copyright by Uniwersytet Wrocławski, Wrocław 2022},
 howpublished={online},
 year={2021},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={The purpose of the publication is to analyze the normative shape of the R&D relief, taking into account, first of all, the definiteness of the conditions that make it possible to take advantage of the R&D relief, as well as the tools made available to the taxpayer who, after analyzing the characteristics of his business, would like to take advantage of the relief. The analysis is aimed at checking whether the construction of the R&D relief is adequately adapted to the current realities of social and economic reality, and whether it can be used to rebuild the economy as an anti-inflation shield. In light of the analysis, it will be possible to answer the question of whether the R&D relief is attractive to taxpayers as a form of tax optimization, and whether improvements can be made to its construction or the procedure for applying the R&D relief. The article will present the essence of the R&D relief, the definition of entities that are entitled to take advantage of the relief, the definition of R&D activities that meet the statutory conditions and the rules for deductions in order to diagnose areas that could be improved. The publication also attempts to contrast the two concepts of R&D relief and tax optimization in order to test the validity of the hypothesis that R&D relief can be used as a tool to counter inflation.},
 type={text},
 doi={10.34616/149355},
 keywords={research and development relief, R&D relief, inflation, anti--inflation tools, tax optimization},
}