Income tax exemption as a regional state aid in special economic zones and its impact upon development of Polish districts

Bibliographic Data

ID19484240
AuthorsAdam A Ambroziak (0000-0002-4618-8497, SGH Warsaw School of Economics, corresponding author)
Year2016
Volume7
Issue2
Pages245
Publication date2016-06-30
Open AccessYes
TypeARTICLE
VenueOeconomia Copernicana (JOURNAL)
Journal identifiersISSN: 2083-1277 • E-ISSN: 2353-1827
PublisherInstytut Badan Gospodarczych / Institute of Economic Research (PUBLISHER)
DOI10.12775/oec.2016.015
OpenAlexW2281781761
LanguageEN
Citations received4
References cited21

Special Economic Zones (SEZs) were established to attract entrepreneurs to invest in Polish regions in order to increase their social and economic development. One of the most important incentives offered in SEZs is state aid in the form of an income tax exemption. The objective of this paper is to verify if the regional state aid granted to entrepreneurs in SEZs has had a positive impact on the social and economic development of Polish poviats. The conducted research allowed for the conclusion that regional state aid in SEZs in the form of an income tax exemption was of a relatively higher importance to the poorest regions, while its significance was much lower in better developed areas in Poland. Moreover the intensity of regional state aid granted to entrepreneurs in SEZs had a positive influence on the social and economic development of the poorest and sometimes less developed poviats in Poland, while the more developed poviats with SEZs did not record better or much better results compared to poviats without SEZs

Business · Economic growth · Economic policy · Economics · Incentive · Income tax · Labour economics · Market economy · Political science · Special economic zone · Economic Zones and Regional Development · Fiscal Policy and Economic Growth · Law · Local Government Finance and Decentralization · Finance

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