![\"\"](\"https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-734x1024.jpg\")
<\/figure>\n\n\n\nTheory and practice of intellectual property
\u2116 6 \/ 2020<\/p>\n\n\n\n
ISSN (Print) 2308-0361
ISSN (Online) 2519-2744<\/p>\n\n\n\n
![\"\"](\"https:\/\/test.inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153.png\"){kind=icon}
PDF (Ukrainian)<\/a><\/div>\n<\/div>\n\n\n\nDOI: https:\/\/doi.org\/10.33731\/62020.234057<\/a><\/p>\n\n\n\n Published \u00a0\u00a0\u00a0\u00a0\u00a02020-12-01<\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n<\/div>\n\n\n\n Legal regulation of the Innovation Park of Poland<\/strong><\/p>\n\n\n\n Tetyana Postryhan<\/strong> <\/p>\n\n\n\n Abstract 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 \u2014 PIT \u2014 Personal Income Tax and corporate income tax \u2014 CIT (Podatek dochodowy od os\u00f3b prawnych, from the English. CIT \u2014 Corporate Income Tax). The author determined that in accordance with the EU strategy \u00abEurope 2020\u00bb 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 Keywords: <\/strong>technological, science park, science, legal regulation, high technologies, innovation<\/p>\n\n\n\n References<\/strong><\/p>\n\n\n\n \u0413\u043b\u0456\u0431\u043a\u043e \u0421. \u0412. \u041f\u0440\u0430\u0432\u043e\u0432\u0435 \u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u043d\u0430\u0443\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u0430\u0440\u043a\u0443 \u044f\u043a \u0441\u0443\u0431\u2019\u0454\u043a\u0442\u0430 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0457 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438. \u041f\u0440\u0430\u0432\u043e \u0442\u0430 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0457 \u2116 4 (20) 2017. \u0421. 15\u221227.<\/p>\n\n\n\n Ustawa z dnia 20 marca 2002 r. o finansowym wspieraniu inwestycji. G\u0142\u00f3wny Urz\u0105d Statystyczny. \u041c\u0435\u0434\u0438\u043d\u0441\u044c\u043a\u0430 \u0422. \u0412., \u0427\u0435\u0440\u0435\u0432\u0430\u0442\u0430 \u0420. \u042e. \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u0441\u0442\u0438\u043c\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 \u0442\u0430 \u041f\u043e\u043b\u044c\u0449\u0456 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0454\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u044c\u043a\u043e\u0433\u043e \u0432\u0438\u0431\u043e\u0440\u0443. \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0456 \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u0441\u0442\u0432\u043e. \u0412\u0438\u043f\u0443\u0441\u043a # 13 \/ 2017. \u0421. 1149\u22121156.<\/p>\n\n\n\n Poland: Tax exemption for venture capital funds aims to foster innovation. \u0428\u043b\u044f\u0445\u0438 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0443\u043a\u0440. \u043d\u0430\u0443\u043a\u0438 \u0406\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u043e-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u0438\u0439 \u0431\u044e\u043b\u0435\u0442\u0435\u043d\u044c. \u0414\u043e\u0434\u0430\u0442\u043e\u043a \u0434\u043e \u0436\u0443\u0440\u043d\u0430\u043b\u0443 \u00ab\u0423\u043a\u0440\u0430\u0457\u043d\u0430: \u043f\u043e\u0434\u0456\u0457, \u0444\u0430\u043a\u0442\u0438, \u043a\u043e\u043c\u0435\u043d\u0442\u0430\u0440\u0456.\u00bb \u2116 5 (126) \u0442\u0440\u0430\u0432\u0435\u043d\u044c 2016. https:\/\/bbn.uksw.edu.pl\/node\/332<\/a><\/p>\n\n\n\n https:\/\/naukawpolsce.pap.pl\/aktualnosci\/news,411269,resort-nauki-przedstawil-biala-ksiege-innowacji.html<\/a><\/p>\n\n\n\n http:\/\/obywatelenauki.pl\/2016\/10\/komentarz-on-do-bialej-ksiegi-innowacji\/<\/a><\/p>\n\n\n\n Act of 20 October 1994 on Special Economic Zones. https:\/\/www.worldfzo.org\/Portals\/0\/OpenContent\/Files\/487\/Poland_FreeZones_Atlas.pdf<\/a><\/p>\n\n\n\n \u0422\u043a\u0430\u0447 \u0421. \u041c. \u0420\u043e\u0437\u0432\u0438\u0442\u043e\u043a \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u043e\u0457 \u0456\u043d\u0444\u0440\u0430\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0442\u0430 \u041f\u043e\u043b\u044c\u0449\u0456. 92 \u0412\u0438\u043f\u0443\u0441\u043a 3 (119), \u043c. \u041b\u044c\u0432\u0456\u0432.<\/p>\n\n\n\n \u041a\u0443\u0440\u0438\u043b\u044f\u043a \u0404. \u042e. \u041a\u043b\u0430\u0441\u0442\u0435\u0440\u043d\u0456 \u0444\u043e\u0440\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457 \u0432\u0438\u0440\u043e\u0431\u043d\u0438\u0446\u0442\u0432\u0430 \u0443 \u0433\u043b\u043e\u0431\u0430\u043b\u044c\u043d\u0456\u0439 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0446\u0456. \u0414\u0438\u0441. \u043d\u0430 \u0437\u0434\u043e\u0431\u0443\u0442\u0442\u044f \u043d\u0430\u0443\u043a\u043e\u0432\u043e\u0433\u043e \u0441\u0442\u0443\u043f\u0435\u043d\u044f \u043a. \u0435. \u043d. \u0422\u0435\u0440\u043d\u043e\u043f\u0456\u043b\u044c \u2013 2015. Theory and practice of intellectual property\u2116 6 \/ 2020 ISSN (Print) 2308-0361ISSN (Online) 2519-2744 DOI: https:\/\/doi.org\/10.33731\/62020.234057 Published \u00a0\u00a0\u00a0\u00a0\u00a02020-12-01 Legal regulation of the Innovation Park of Poland Tetyana PostryhanUkrainehttps:\/\/orcid.org\/0000-0002-5975-0442 AbstractThe 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 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-9899","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/9899","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/comments?post=9899"}],"version-history":[{"count":2,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/9899\/revisions"}],"predecessor-version":[{"id":9901,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/9899\/revisions\/9901"}],"wp:attachment":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/media?parent=9899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}![\"\"](\"https:\/\/inprojournal.org\/wp-content\/uploads\/2025\/11\/CC-2.png\")
<\/figure>\n\n\n\n
Ukraine
https:\/\/orcid.org\/0000-0002-5975-0442<\/a><\/p>\n\n\n\n
<\/strong>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 \u00abOn Financial Support of Investments\u00bb 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 \u2014 Poznan Science and Technology Park, which is a non-profit organization.<\/p>\n\n\n\n
investment instruments \u2014 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.<\/p>\n\n\n\n
http:\/\/prawo.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU20020410363\/U\/D20020363Lj.pdf<\/a><\/p>\n\n\n\n
http:\/\/stat.gov.pl\/cps\/rde\/xbcr\/wroc\/Dzialalnosc_badawcza_i_rozwojowa.pdf<\/a><\/p>\n\n\n\n
https:\/\/www.dlapiper.com\/sv\/sweden\/insights\/publications\/2016\/05\/<\/a><\/p>\n\n\n\n
http:\/\/www.nas.gov.ua\/text\/pdfNews\/stymuly.pdf<\/a><\/p>\n\n\n\n
http:\/\/invest-ksse.com\/acts of law,22<\/a><\/p>\n\n\n\n
http:\/\/dspace.wunu.edu.ua\/bitstream\/316497\/749\/1\/14.10.2015_disertacya_kurilyak-ye.yu.pdf<\/a><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"