Słowa kluczowe
sektor gier komputerowych
rozwój przedsiębiorstw
Jak cytować
Abstrakt
Celem artykułu jest weryfikacja wpływu obniżonej stawki podatkowej IP BOX na przychody spółek z branży gier komputerowych oraz prawa Gibrata stwierdzającego, że wzrost firmy jest niezależny od jej wielkości. Dynamiczne modele panelowe oszacowane metodą GMM, FE dla danych panelowych i MNK, opracowano na danych 673 spółek z 11 krajów. Wykazano, że małe firmy z branży gier komputerowych rosną szybciej niż ich więksi rywale. Tym samym odrzucono prawo Gibrata. Nie potwierdzono, że IP Box wspiera wzrost przedsiębiorstw z wyjątkiem województwa wielkopolskiego. Większe szanse na korzyści z IP Box (obniżona do 5% stawka podatku dochodowego obowiązująca w Polsce od 2019 r.) mają firmy o bardziej istotnych i dynamicznych zmianach kapitałochłonności, aktywów niematerialnych i zapasów. Branża gier wideo w Wielkopolsce odnosi większe korzyści z IP Box niż w pozostałej części Polski.
Bibliografia
Aleem S., Capretz L.F., Ahmed F. 2016. Empirical investigation of key business factors for digital game performance. Entertainment Computing, 13: 25-36. https://doi.org/10.1016/j.entcom.2015.09.001 DOI: https://doi.org/10.1016/j.entcom.2015.09.001
Arellano M., Bond S. 1991. Some Tests of Specification for Panel Data: Monte Carlo Evidence and Application to Employment Equations. The Review of Economic Studies, 58(2): 277-297. https://doi.org/10.2307/2297968 DOI: https://doi.org/10.2307/2297968
Audretsch D.B., Elston J.A. 2010. On the relationship between firm size and growth: Have we been asking wrong questions? Working paper presented at the Ratio Colloquium for Young Social Scientists, Stockholm.
Audretsch D.B., Santarelli E., Vivarelli M. 1999. Start-up size and industrial dynamics: Some evidence from Italian manufacturing. International Journal of Industrial Organization, 77(7): 965-983. https://doi.org/10.1016/S0167-7187(98)00002-2 DOI: https://doi.org/10.1016/S0167-7187(98)00002-2
Balsmeier B., Fleming L., Manso G. 2017. Independent boards and innovation. Journal of Financial Economics, 123(3): 536-557. https://doi.org/10.1016/j.jfineco.2016.12.005 DOI: https://doi.org/10.1016/j.jfineco.2016.12.005
Blundell R., Bond S. 1998. Initial conditions and moment restrictions in dynamic panel data models. Journal of Econometrics, 87(1): 115-143. https://doi.org/10.1016/S0304-4076(98)00009-8 DOI: https://doi.org/10.1016/S0304-4076(98)00009-8
Bornemann T., Laplante S.K., Osswald B. 2020. The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates. WU International Taxation Research Paper Series No. 2018-03. http://dx.doi.org/10.2139/ssrn.3115977 DOI: https://doi.org/10.2139/ssrn.3115977
Bradley S., Dauchy E., Robinson L. 2015. Cross-country evidence on the preliminary effects of patent box regimes on patent activity and ownership. National Tax Journal, 68(4): 1047-1072. https://doi.org/10.17310/ntj.2015.4.07 DOI: https://doi.org/10.17310/ntj.2015.4.07
Calvo J.L. 2006. Testing Gibrat's law for young, small and innovative firms. Small Business Economics, 26(2): 117-123. https://doi.org/10.1007/s11187-004-2135-5 DOI: https://doi.org/10.1007/s11187-004-2135-5
Caramina L.V. 2022. The taxation of 'intangible' innovation: the Patent Box in Europe and the Italian case. Review of European and Comparative Law, 50(3): 109-127. https://doi.org/10.31743/recl.13919 DOI: https://doi.org/10.31743/recl.13919
Chen S., De Simone L., Hanlon M., Lester R. 2019. The Effect of Innovation Box Regimes on Income Shifting and Real Activity. Working Paper, 3453 Stanford University, Graduate School of Business. http://dx.doi.org/10.2139/ssrn.3486428 DOI: https://doi.org/10.2139/ssrn.3486428
Dissanayake D.M.R., Wastantha H.L.N., Jinadasa M.P.K. 2018. The Role of Organizational Creativity towards Innovations: A Conceptual Review on Services Sector Research Directions. Journal of Social Science - Sri Lanka, 10(2): 1-17.
Evers L., Miller H., Spengel C. 2015. Intellectual property box regimes: effective tax rates and tax policy considerations. International Tax and Public Finance, 22: 502-530. https://doi.org/10.1007/s10797-014-9328-x DOI: https://doi.org/10.1007/s10797-014-9328-x
Fagiolo G., Luzzi A. 2006. Do liquidity constraints matter in explaining firm size and growth? Some evidence from the Italian manufacturing industry. Industrial and Corporate Change, 15(1): 1-39. https://doi.org/10.1093/icc/dtj001 DOI: https://doi.org/10.1093/icc/dtj001
Feijoo C., Gómez-Barroso J.L., Aguado J.M., Ramos S. 2012. Mobile gaming: Industry challenges and policy implications. Telecommunications Policy, 36(3): 212-221. https://doi.org/10.1016/j.telpol.2011.12.004. DOI: https://doi.org/10.1016/j.telpol.2011.12.004
Gaessler F., Hall B.H., Harhoff D. 2021. Should there be lower taxes on patent income? Research Policy, 50(1): 104129. https://doi.org/10.1016/j.respol.2020.104129 DOI: https://doi.org/10.1016/j.respol.2020.104129
Geroski P.A., Gugler K. 2004. Corporate growth convergence in Europe. Oxford Economic Papers, 56(4): 597-620. https://doi.org/10.1093/oep/gpf055 DOI: https://doi.org/10.1093/oep/gpf055
Gibrat R. 1931. Les inégalités économiques. Librairie du Receuil Sirey, Paris.
GUS 2020. Główny Urząd Statystyczny. Baza Demografia. Wyniki badań bieżących. Stan i Struktura ludności. Ludność 2020 (https://demografia.stat.gov.pl/BazaDemografia/Tables.aspx).
Hall B.H., Thoma G., Torrisi S. 2007. The market value of patents and R&D: Evidence from European firms. Academy of Management Annual Meeting Proceedings, 8: 1-6. https://doi.org/10.5465/ambpp.2007.26530853 DOI: https://doi.org/10.5465/ambpp.2007.26530853
Haufler A., Schindler D. 2020. Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies. CESifo Working Paper, 8640 (https://ssrn.com/abstract=3720397). DOI: https://doi.org/10.2139/ssrn.3720397
Holbrook M.B., Hirschman E.C. 1982. The experiential aspects of consumption: Consumer fantasies, feelings, and fun. Journal of Consumer Research, 9(2): 132-140. https://doi.org/10.1086/208906 DOI: https://doi.org/10.1086/208906
Karkinsky T., Riedel N. 2012. Corporate taxation and the choice of patent location within multinational firms. Journal of International Economics, 88(1): 176-185 https://doi.org/10.1016/j.jinteco.2012.04.002 DOI: https://doi.org/10.1016/j.jinteco.2012.04.002
KlasterIT 2022. Klastry informatyczne w Polsce - Lista polskich klastrów IT (http://www.klasterit.pl/baza-wiedzy/publikacje-na-temat-klastrow/klastry-w-polsce/).
Knight B., Maragani G. 2013. It is time for the United States to Implement a Patent Boc Tax Regime to Encourage Domestic Manufacturing. Stanford Journal of Law, Business & Finance, 19(1): 39-62.
Koethenbuerger M., Liberini F., Stimmelmayr M. 2018. Is it Just Luring Reported Profit? The Case of European Patent Boxes. CESifo Working Paper Series, 7061 https://doi.org/10.2139/ssrn.3211147 DOI: https://doi.org/10.2139/ssrn.3211147
KPT 2020. Krakowski Park Technologiczny Kondycja Polskiej Branży Gier 2020 (https://polishgamers.com/wp-content/uploads/2021/04/Raport_2021_long_FINAL_WEB.pdf).
Kwaśnicki W. 2004. Dlaczego współistnieją duże i małe firmy? Rozkłady ukośne wielkości firm - badania symulacyjne. XXI Szkoła Systemów Gospodarczych, Kudowa-Zdrój.
Lester R. 2021. Tax accounting research on corporate investment: A discussion of the impact of IP box regimes on the M&A market by Bradley, Ruf, and Robinson (2021). Journal of Accounting and Economics, 72(2-3), 101451. https://doi.org/10.1016/j.jacceco.2021.101451 DOI: https://doi.org/10.1016/j.jacceco.2021.101451
Merrill P. 2016. Innovation Boxes: BEPS and Beyond. National Tax Journal, 69(4): 847-862. https://doi.org/10.17310/ntj.2016.4.06 DOI: https://doi.org/10.1086/NTJ26349687
Minasian J.R. 1962. The Economics of Research and Development, The Rate and Direction of Inventive Activity: Social and Economic Factors, A Conference of the Universities-National Bureau Research. Princeton Univ. Press, p. 93-143. https://doi.org/10.1515/9781400879762-004 DOI: https://doi.org/10.1515/9781400879762-004
Minasian J.R. 1969. Research and development, production functions, and rates of return. The American Economic Review, 59(2): 80-85.
Nam K., Kim H.-J. 2020. The determinants of mobile game success in South Korea. Telecommunications Policy, 44. https://doi.org/10.1016/j.telpol.2019.101855 DOI: https://doi.org/10.1016/j.telpol.2019.101855
Newzoo 2020. Top 10 Countries/Markets by Game Revenues (https://newzoo.com/insights /rankings/top-10-countries-by-game-revenues/).
OECD 2019. Intellectual Property Regimes (https://qdd.oecd.org/subject.aspx?Subject=IP_regimes).
OECD 2015. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance. OECD Publishing, Paris. Action 5 - 2015 Final Report. https://doi.org/10.1787/9789264241190-en DOI: https://doi.org/10.1787/9789264241190-en
Park Y., Shin J., Kim T. 2010. Firm size, age, industrial networking, and growth: A case of the Korean manufacturing industry. Small Business Economics, 35: 153-168. https://doi.org/10.1007/s11187-009-9177-7 DOI: https://doi.org/10.1007/s11187-009-9177-7
PARP 2021. The game industry of Poland - Report 2021 (https://www.parp.gov.pl/storage/publications/pdf/GIofP_2021_FINAL.pdf).
Patent Office of the Republic of Poland 2019. Annual Report (https://uprp.gov.pl/sites/default/files/inline-files/Annual%20Report%202019.pdf).
Patent Office of the Republic of Poland 2020. Annual Report (https://uprp.gov.pl/sites/default /files/inline-files/Annual%20Report%202020.pdf).
Pickell D. 2019. The 7 Stages of Game Development (https://www.g2.com/articles/stages-of-game-development).
Pilon S., Tremblay D.G 2013. The Geography of Clusters: The Case of the Video Games Clusters in Montreal and in Los Angeles. Urban Studies Research. https://doi.org/10.1155/2013/957630
https://doi.org/10.1155/2013/957630 DOI: https://doi.org/10.1155/2013/957630
Polski Gamedev 2022 (https://polskigamedev.weebly.com/--wielkopolskie.html).
Prokurat J. 2020. Zastosowanie IP Box w branży gier (https://newtech.law/pl/zastosowanie-ip-box-wbranzy-gier/).
PwC 2020. Global Entertainment & Media Outlook 2020-2024 (https://www.pwc.com/gx/en/industries/tmt/media/outlook.html).
Schmitt B. 1999. Experiential marketing. Journal of Marketing Management, 15(1-3): 53-67. https://doi.org/10.1362/026725799784870496 DOI: https://doi.org/10.1362/026725799784870496
Shapiro C., Carl S., Varian H.R. 1998. Information rules: A strategic guide to the network economy. Harvard Business Press.
Stolarick K., Florida R. 2006. Creativity, connections and innovation: a study of linkages in the Montréal Region. Environment and Planning A, 38(10): 1799-1817. https://doi.org/10.1068/a3874 DOI: https://doi.org/10.1068/a3874
Tax Foundation 2020. Report: Patent Box Regimes in Europe (https://taxfoundation.org/patent-box-regimes-in-europe-2020/).
West M.A. 2002. Sparkling fountains or stagnant ponds: An integrative model of creativity and innovation implementation in work groups. Applied Psychology, 51(3): 355-387. https://doi.org/10.1111/1464-0597.00951 DOI: https://doi.org/10.1111/1464-0597.00951
Licencja
Prawa autorskie (c) 2022 Agnieszka Teterycz, Anna Białek-Jaworska, Michał Woźniak, Monika Piosik
Utwór dostępny jest na licencji Creative Commons Uznanie autorstwa 4.0 Międzynarodowe.