Magdalena Jasiniak

Znaczenie Specjalnych Stref Ekonomicznych w rozwoju polskich regionów - na przykładzie województwa łódzkiego

Article finance from NCN project titled: the effectiveness of Special Economic Zones, UMO-2013/09 / B / HS4 / 01514

Tax incentives as an instrument attracting investors to Special Economic Zones

Abstract Special Economic Zones have been operating in Poland since 1994 and are still growing. Tax incentives being offered in these Zones, as good infrastructure and administration support, are supposed to be attractions for newly established companies. The purpose of this article is to investigate whether tax incentives have an impact on the decision process of locating the investments in Special Economic Zones in Poland. The article presents a preliminary study, based on results of a questionnaire survey conducted among companies located in SEZ in Poland and presents subjective opinions of the investors about tax policy in SEZs. Results show that tax incentives are an important instrument attracting investors to Special Economic Zones. As the following analysis presents, tax reliefs seem to be an important investment incentive, however, the importance of income taxes is greater than the local costs to doing business. There are also some differences in evaluating tax support depending on a company’s size and the level of support in a particular region.

Is Poland still attractive for foreign investments

Since the economic transition Poland has faced many changes. Accession to the European Union improved the Polish economy and made it more attractive for foreign investments. Since 2004 Poland has been one of the major destinations of FDI in East and Central Europe Countries. Also during the global economic crisis Poland was a good location for foreign capital. The main aim of this article is an attempt to assess whether Poland is still attractive for the location of foreign direct investment. This article is a preliminary study. It is based on statistical analysis describing changes in foreign capital flows in Poland and its position in relation to other European Union countries. Results show that the position of Poland on the map of foreign investment has dramatically changed.

The Effectiveness of Polish Companies Performing Abroad

Companies operating on foreign markets search for greater effectiveness. Market expansion through foreign direct investments is the most advanced form of company internationalization. According to the literature, FDI are established mostly by profitable companies due to i.a. relatively high investment costs. Polish companies have begun to strengthen their position on foreign markets. As studies show, company expansion on foreign markets usually brings higher incomes in comparison to companies performing internationally. However, case of Polish companies indicates that companies operating only on national scale are more profitable.