TAX INCENTIVES AS A MAIN FACTOR TO ATTRACT FOREIGN DIRECT INVESTMENTS IN POLAND

Beata Slusarczyk ()
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Beata Slusarczyk: The Management Faculty, Czestochowa University of Technology, Czestochowa, Poland and North-West University, Faculty of Economic Sciences and IT, Vaal Triangle, South Africa

REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, 2018, vol. 2018, issue 30, 67-81

Abstract: The inflow of foreign direct investment (FDI) is one of the most important stimuli boosting the economy of host countries. No wonder, therefore, that the governments of the countries show a great interest in the inflow of foreign capital and create favorable conditions for investors. Investment incentives take different forms and are offered within the framework of target programs, and also regulated by laws. In the paper, there are presented two most significant examples of supporting FDI with tax incentives in Poland: State aid addressed to investors in Special Economic Zones (SEZ), and subsequently exemption from property tax, offered to investors by individual municipalities. The research was based on the analysis of legal documents and reports relating to public aid granted in Poland, assessing the functioning of Special Economic Zones, and many other authenticated studies. The result of the conducted considerations indicates that foreign investors frequently and substantially benefit from the incentives offered by the Polish government, which is confirmed by the value of the capital invested by them in the form of FDI

Keywords: tax incentives; investments; FDI; Poland (search for similar items in EconPapers)
JEL-codes: E63 F21 (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:rom:rampas:v:2018:y:2018:i:30:p:67-81

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