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Use of Investment Areas in Special Economic Zones in Poland in the Context of Planned Legislation Changes

Lizińska Wiesława ()
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Lizińska Wiesława: Faculty of Economic Sciences, University of Warmia and Mazury in Olsztyn

Real Estate Management and Valuation, 2019, vol. 27, issue 1, 92-102

Abstract: Boundaries of Special Economic Zones (SEZs) in Poland change constantly and preferential conditions, including attractive investment land sites, become important factors underlining a decision to choose the location of an enterprise.Not all land allocated to investment projects within special economic zones in Poland has been developed and, in the context of planned amendments to the law regulating SEZs, it is worth asking whether the extent to which the zones are developed will change once the new law becomes effective. This is an important question because much of the investment land offered by SEZs is composed of land plots ready to be developed.The aim of this paper has been to diagnose and assess the current level and changes in the development of investment areas within special economic zones in Poland. Attention was paid to potential consequences of the planned amendments in the Act on the Principles of Supporting New Investments to the management of areas enclosed in SEZs.The research data were obtained from the Ministry of Development, published in Reports on the Implementation of the Act on Special Economic Zones (covering the years 2009-2016), and from the Polish Investment and Trade Agency (PAIH).

Keywords: special economic zones; tax preferences; investment land; the level of development (search for similar items in EconPapers)
JEL-codes: H82 K34 O18 R14 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:remava:v:27:y:2019:i:1:p:92-102:n:9

DOI: 10.2478/remav-2019-0009

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