Page 18 - WP2.A3 FINAL REPORT_EN

The programme provides for two forms of financial support to choose from: regional investment aid or de
minimis aid. The amount of refinancing depends on the location (more precisely, the voivodeship) where
the innovation will be implemented.

First law on innovation:
The creation of good laws for innovation activities in the form of financial incentives has already started
with the First Innovation Act, which has been in force since January 2017.
Second Innovation Act:
Since January 2018, entrepreneurs have been able to deduct 100 per cent of R&D expenses from the tax
base, thanks to the Second Innovation Act.
The Strategy for Responsible Development (Strategia na rzecz Odpowiedzialnego Rozwoju, SOR), adopted
by the Council of Ministers on 14 February 2017, defined a new model of state development in the
medium term - a state that is entrepreneurial, active and socially responsible.
It defined the most important challenges that Poland will face in the perspective until 2030, the
development traps development traps that Poland will have to overcome, and actions that will serve this
purpose, by basing them on reliable economic analyses and institutional reforms.
The SOR, adopted by the Government, has as its main objective the creation of conditions for an increase
in income of the inhabitants of Poland with a simultaneous increase in cohesion in the social, economic,
environmental and territorial dimensions. According to SOR the realisation of this goal requires, inter alia,
Poland's involvement in the so-called fourth industrial revolution and modernisation of the economy
taking into account the challenges posed by new technologies, growth of innovativeness of Polish
enterprises, the level of Poles' savings, labour productivity, a sustainable increase of the investment rate
and enabling Polish enterprises to face global competition.
Increasing the innovativeness of enterprises and labour productivity requires parallel action on two
complementary levels. The first of these is technical development, taking place through quantitative and
quality progress - an increase in the number of machines and the use of more technologically advanced
solutions. The second plane is the development of the competencies (skills) of employees, management
and users, thanks to which physical capital will be put to good use. Technological progress and the growth
and updating of competencies should be linked so as to ensure mutual complementarity. Even high
availability of modern machines and solutions will not have the desired effect if enterprises are faced with
a shortage of employees capable of implementing, operating and managing them properly.

Other:
Polish Act on Certain Forms of Support for Innovative Activity. Current legal status as of: 02.05.2023.
Journal of Laws 2022.0.2474 i.j. - Act of 30 May 2008 on some forms of support for innovative activity.
The Act defines the principles of support for innovative activity through:
1) granting of a technology credit by credit banks and a technology bonus by Bank Gospodarstwa
Krajowego;
2) granting the status of a research and development centre to an entrepreneur;
3) aid granted under programmes in the area of innovation of the economy, established by the minister
competent for economy.

OPEN4U: intrOducing Practices in opEn innovatioN 4U - project number 2022-1-IT01-KA220-VET-000085295
Funded by the European Union. Views and opinions expressed are however those of the author(s) only and do not necessarily reflect those of the European Union or the
European Education and Culture Executive Agency (EACEA). Neither the European Union nor EACEA can be held responsible for them.
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