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Tax Incentives As A Main Factor To Attract Foreign Direct Investments In Poland

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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)

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

Suggested Citation

  • Beata SLUSARCZYK, 2018. "Tax Incentives As A Main Factor To Attract Foreign Direct Investments In Poland," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2018(30), pages 67-81, June.
    • Handle: RePEc:rom:rampas:v:2018:y:2018:i:30:p:67-81
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    References listed on IDEAS

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    Cited by:

    1. Muhammad Asif Khan & Hossam Haddad & Mahmoud Odeh & Ahsanuddin Haider & Mohammed Arshad Khan, 2022. "Institutions, Culture, or Interaction: What Determines the Financial Market Development in Emerging Markets?," Sustainability, MDPI, vol. 14(23), pages 1-23, November.
    2. 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.

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    More about this item

    Keywords

    tax incentives; investments; FDI; Poland;
    All these keywords.

    JEL classification:

    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy
    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements

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