Białek-Jaworska, Anna; Teterycz, Agnieszka; Sichel, … - In: Central European Management Journal 31 (2023) 3, pp. 291-325
Purpose This paper aims to verify how the intellectual property (IP) box affects firms' effective tax rate, growth and innovation activity outcomes related to intellectual property rights. Design/methodology/approach Implementing the innovation box regimes into the tax system intends to...