Theory and practice of intellectual property
№ 6 / 2020
ISSN (Print) 2308-0361
ISSN (Online) 2519-2744
PDF (Ukrainian)DOI: https://doi.org/10.33731/62020.234057
Published 2020-12-01
Legal regulation of the Innovation Park of Poland
Tetyana Postryhan
Ukraine
https://orcid.org/0000-0002-5975-0442
Abstract
The article reveals important legal aspects of the Poland innovation park, the creation and operation of science and technology parks in Poland. The author considers the legislation of Poland on the activities of science and technology parks, technological innovations, tax and other benefits. In particular, the Law of Poland «On Financial Support of Investments» was analyzed. The author traces the development of legislation governing the activities of science and technology parks in Poland. Innovative structures, their features are considered. An analysis of research by scientists on state and legal regulation of higher education, research institutions, science parks. The current state and tendencies of activity of scientific and technological parks of Poland are characterized. The functions of parks in Poland are analyzed, including the example of Gliwice Technopark and the oldest science park Adam Mickiewicz University Foundation — Poznan Science and Technology Park, which is a non-profit organization.
The author considered tax benefits from personal income tax. Polish legislation in the field of innovation provides for tax and other incentives. There are tax benefits for the acquisition of new technologies – the tax base can be reduced to 50% of the costs incurred for the acquisition of new technologies in the form of intangible assets, such as property rights, licenses, patent rights or utility models, know-how to improve existing goods / services can be deducted from taxable income. The tax deduction can be used for the next 3 tax years.Defined and considered tax benefits for personal income tax — PIT — Personal Income Tax and corporate income tax — CIT (Podatek dochodowy od osób prawnych, from the English. CIT — Corporate Income Tax). The author determined that in accordance with the EU strategy «Europe 2020» and the smart concept of specialization proposed by the European Commission, a system of national clusters has been formed. Also, the author notes that in Poland, special economic zones are also recognized as attractive
investment instruments — separate areas of the country, intended for doing business on preferential terms. They were formed in accordance with The Act of 20 October 1994 on Special Economic Zones primarily to accelerate the economic development of regions by establishing new types of business activities, increasing the competitiveness of goods / services, developing new technical and technological solutions and their practical application, creating new jobs, development export.
Keywords: technological, science park, science, legal regulation, high technologies, innovation
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