The purpose of the study was to determine how the control of legal support for scientific, technical, and innovation activities was implemented in Poland. Legislative acts of the Republic of Poland, Germany, and France were examined. The study employed the following methods: system analysis, comparative-legal method, formal legal method, content analysis, and synthesis. The instruments for stimulating innovation – tax reliefs for research and development activities (ulga B + R), the Innovation Box mechanism, and public-private partnership mechanisms in the innovation sphere – were also explored. The article analysed how Poland implemented the monitoring of legal norms’ effectiveness through digital tools (including Open System of Funds and Government Legislation Centre, ex-ante and ex-post evaluations, as well as through public consultations and legislative transparency. An institutional model was presented, providing coordination between state authorities, scientific institutions, and independent auditors, particularly the Supreme Audit Office. A comparative analysis of legal support approaches for scientific, technical, and innovation activities in Poland, Ukraine, France, and Germany was carried out. The study also examined countries’ rankings in the Global Innovation Index 2024, according to which Germany ranked 9th, France 12th, and Poland 40th. Based on the conducted analysis, a set of practical recommendations was formulated regarding the implementation of elements of the Polish experience in the Ukrainian legal framework, including the introduction of digital monitoring mechanisms, business tax incentives, and the creation of institutional infrastructure for innovation support. It was determined that implementing a comprehensive legal model similar to Poland’s could enhance the effectiveness of Ukraine’s state innovation policy and harmonise it with European standards. The practical significance of the study lies in developing a clear algorithm for introducing European experience in organising the monitoring of legal support for scientific, technical, and innovation activities in Ukraine to increase the effectiveness of national innovation policy
Poland’s experience in organising the monitoring of legal support for scientific and technological, and innovative activities
Abstract
Keywords
intellectual property; tax incentives; state strategy; digital tools; innovation management
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Sokolova, K.
(2025).
Poland’s experience in organising the monitoring of legal support for scientific and technological, and innovative activities.
Philosophy, Economics and Law Review,
5(2),
17-35.
https://doi.org/10.63341/2786-491X-2025-2-17