<abstract xmlns="http://www.w3.org/1999/xhtml"><p>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.</p></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.

Tax incentives as an instrument attracting investors to Special Economic Zones

Faculty of Economics and Sociology Corporate Finance Department

Financial Internet Quarterly

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Tax incentives as an instrument attracting investors to Special Economic Zones"}

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...

Tax incentives as an instrument attracting investors to Special Economic Zones

Data publikacji: 30 mar 2018

Zakres stron: 36 - 44

Otrzymano: 23 wrz 2015

Przyjęty: 30 mar 2017

DOI: https://doi.org/10.1515/fiqf-2016-0021

Słowa kluczowe
Special Economic Zones, tax incentives, regional development, investment attractiveness

© 2017 Magdalena Jasiniak et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Tax incentives as an instrument attracting investors to Special Economic Zones

Data publikacji: 30 mar 2018

Zakres stron: 36 - 44

Otrzymano: 23 wrz 2015

Przyjęty: 30 mar 2017

DOI: https://doi.org/10.1515/fiqf-2016-0021

Słowa kluczoweSpecial Economic Zones, tax incentives, regional development, investment attractiveness

© 2017 Magdalena Jasiniak et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Słowa kluczowe
Special Economic Zones, tax incentives, regional development, investment attractiveness