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1 2024

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Intellectual property leasing as an instrument of tax advantage

Gałuszka Jolanta, Ćwiąkała Michał, Antczak-Jarząbska Romana, Mrzygłód Piotr, Ręczajski Piotr, Frasunkiewicz Maciej, Akberdiyeva Akerke, Piwnik Jan

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2024

z. 191

149--158

Purpose: The purpose of the article is to indicate Polish legislation regarding the possibility of using intellectual property leasing as a business management tool. In addition to the use of this instrument, as well as the possibility of obtaining financial benefits, special attention is paid to tax issues. Design/methodology/approach: Empirical research and comparative analysis using Polish and European act were used. Findings: This article examines the practical aspects of the use of operational and financial leasing in the case of intellectual property on the basis of current Polish and European legislation. The advantages and disadvantages of various types of leasing of intangible property are revealed. Practical implications: The topic is worthy of discussion, since for companies leasing is still the first choice among the methods of financing fixed assets used for the development of enterprises; the possibilities of this instrument are much wider. Originality/value: The article is mainly dedicated to entrepreneurs. The advantages and disadvantages of leasing and the difference from a bank loan for fixed assets and intangible assets are presented, which can serve as a guide for entrepreneurs.