[b]Pro-investment Tax Incentives in Polish Practice[/b]
Journal Title: Krytyka Prawa. Niezależne studia nad prawem - Year 2013, Vol 5, Issue 1
Abstract
Economic literature and current economic practice already recognised the need for the state to promote entrepreneurship and especially investment. The most popular method of supporting investment are fiscal subsidies, tax reductions and exemptions. In Poland, the largest part of the tax goes to support companies and management companies in special economic zones. The government information and scientific studies show that they are not always well addressed preferences, that they do not bring or result in equal opportunities for development of the regions and that they do not support the modernisation and transformation of the Polish economy. Unfortunately the tax credit that would encourage companies to purchase new technology is not used in practice.
Authors and Affiliations
Hanna Kuzińska
Keywords
Related Articles
- EP ID EP62403
- DOI -
- Views 83
- Downloads 0
[b][i]The Limits of Privatization of Public Tasks and Powers[/i][/b]
The purpose of this article is to examine the limits of the transfer of public powers to the private sector. To define these limits, one must separate actual powers (competences) to legislate and to issue binding decisio...
Concession (licence) agreement. At the intersection of public and private law
In the Polish legal doctrine, the notion of concession (licence) is most often associated with administrative decision-making, following the Act of 2 July 2004 on the Freedom of Economic Activity4. Concession (licence),...
Interrogation of a Child as a Witness in the Criminal Procedure – Selected Legal and Psychological Aspects
The article discusses the essential problems related to the participation of a child as a witness in criminal proceedings. The author explains the key issue – who is a child in the light of the Polish criminal procedure...
Leibniz i początki nowożytnego nacjonalizmu językowego
W artykule przedstawiam poglądy Leibniza w kontekście siedemnastowiecznej debaty na temat początków języka, inspirowanej jeśli nie czystym nacjonalizmem, to z pewnością poczuciem pierwszeństwa językowej i kulturowej trad...
Culture and authority
Authority – even though the title of this paper may suggest so – is not a phenomenon opposing culture. It is actually a product of culture or, as sometimes said, of the achievements of civilisation. Since authority is a...