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Relationship between fiscal instruments and investments of industrial SMEs and LEs in Poland

Author

Listed:
  • Maciej Wozniak

    (AGH University of Science and Technology, Faculty of Management, Department of Economics, Finance and Environmental Management)

  • Robert Lisowski

    (AGH University of Science and Technology, Faculty of Management, Department of Economics, Finance and Environmental Management)

Abstract

The authors used statistical tools to analyze the relationship of fiscal support instruments and the level of the investment of industrial micro, small, and medium–sized enterprises in comparison to large companies in Poland in the years 2006–2014. The results revealed that there is a significant relationship between the level of investment in micro–, small–, and medium–sized enterprises and the majority of tax instruments. There is a negative relationship between the instruments and some of other factors that should influence on the investments of enterprises.

Suggested Citation

  • Maciej Wozniak & Robert Lisowski, 2016. "Relationship between fiscal instruments and investments of industrial SMEs and LEs in Poland," Managerial Economics, AGH University of Science and Technology, Faculty of Management, vol. 17(2), pages 261-275.
    • Handle: RePEc:agh:journl:v:17:y:2016:i:2:p:261-275
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    File URL: https://journals.agh.edu.pl/manage/article/view/2297/1622
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    References listed on IDEAS

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    1. Rufin Baghana & Pierre Mohnen, 2009. "Effectiveness of R&D tax incentives in small and large enterprises in Québec," Small Business Economics, Springer, vol. 33(1), pages 91-107, June.
    2. Raquel Ortega-Argilés & Peter Voigt, 2009. "Business R&D in SMEs," JRC Working Papers on Corporate R&D and Innovation 2009-7, Joint Research Centre.
    3. Raquel Ortega-Argilés & Marco Vivarelli & Peter Voigt, 2009. "R&D in SMEs: a paradox?," Small Business Economics, Springer, vol. 33(1), pages 3-11, June.
    4. Bertoni, Fabio & Colombo, Massimo G. & Grilli, Luca, 2011. "Venture capital financing and the growth of high-tech start-ups: Disentangling treatment from selection effects," Research Policy, Elsevier, vol. 40(7), pages 1028-1043, September.
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    Cited by:

    1. Zuba-Ciszewska Maria, 2023. "The role of state aid for the food industry – Based on the example of dairies in Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 59(2), pages 101-116, June.

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