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Income Tax Exemption As A Regional State Aid In Special Economic Zones And Its Impact Upon Development Of Polish Districts

Author

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  • Adam A. Ambroziak

    (Warsaw School of Economics, Jean Monnet Chair of European Integration)

Abstract

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.

Suggested Citation

  • Adam A. Ambroziak, 2016. "Income Tax Exemption As A Regional State Aid In Special Economic Zones And Its Impact Upon Development Of Polish Districts," Oeconomia Copernicana, Institute of Economic Research, vol. 7(2), pages 245-267, June.
    • Handle: RePEc:pes:ieroec:v:7:y:2016:i:2:p:245-267
    DOI: 10.12775/OeC.2016.015
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    Cited by:

    1. Kopczewska Katarzyna, 2019. "Can public intervention improve local public sector economic performance? The analysis of Special Economic Zones in Poland," Central European Economic Journal, Sciendo, vol. 6(53), pages 221-245, January.
    2. Shuang Gao & Shaojian Wang & Dongqi Sun, 2021. "Development Zones and Their Surrounding Host Cities in China: Isolation and Mutually Beneficial Interactions," Land, MDPI, vol. 11(1), pages 1-14, December.
    3. Jaroslaw M. Nazarczuk & Marlena Cicha-Nazarczuk, 2021. "What are the Key Location Factors for Firms in Special Economic Zones? Evidence from Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 147-160.
    4. Olena Chygryn & Yuriy Petrushenko & Alina Vysochyna & Anna Vorontsova, 2018. "Assessment of Fiscal Decentralization Influence on Social and Economic Development," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 14(4), pages 69-84.
    5. Beata Ślusarczyk & Katarzyna Grondys, 2018. "The Concept of Sustainable Development in the Functioning of Municipalities Belonging to Special Economic Zones in Poland," Sustainability, MDPI, vol. 10(7), pages 1-20, June.

    More about this item

    Keywords

    regional state aid; special economic zones; regional development; public support;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • R11 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Regional Economic Activity: Growth, Development, Environmental Issues, and Changes
    • R58 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Regional Development Planning and Policy

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