Entrepreneurs' intention to use tax relief

The dataset presents the results of research conducted by the author among Polish entrepreneurs in 2017–2020. The diagnostic survey method was used to collect primary data among enterprises from the SME sector. The measurement instrument was a survey questionnaire developed by the author. This study is a key piece of research. The aim was to examine enterprises that meet the EU definition in the field of micro, small and medium-sized entities, based in the territory of the Republic of Poland, income tax payers (CIT or PIT), from various industries and sectors.The main study included two stages - a study using a questionnaire and a study using an interview sheet. The actual survey was anonymous and consisted of  questions that were grouped into thematic domains consistent with the formulated research problems:• intentions to use tax breaks;• advantage of EU reliefs over reliefs and exemptions in Poland;• the desired direction of changes in the field of innovation relief in Poland;• the desired direction of changes in the field of development relief;• attractiveness of income tax preferences from the point of view of running a business;• knowledge about reliefs and exemptions in the applicable legal regime;• barriers in the system of reliefs and exemptions;• preferred facilities for using reliefs and exemptions;• preferences regarding reliefs and exemptions in the context of reliefs applicable in the European Union.The answers to the questions were formulated in the form of a cafeteria, i.e. a list of possible answers to closed questions.