Legal aspects of economic activity in the Special Economic Zones
Journal Title: Zarządzanie i Finanse - Year 2015, Vol 13, Issue 3
Abstract
The main aim of this article is to discuss legal issues of economic activity in the special economic zones. Special economic zones may be created on a separate, uninhabited part of Polish territory, in order to pursue an economic activity, where investors – after obtaining an authorization – can operate and receive public aid in the form of exemption from income tax on income earned from activities specified in the authorization obtained. This authorization is a basic form of state control regulation and an exception of the freedom of economic activity. Polish accession to the European Union in 2004 has led to radical changes in the legal functioning of special economic zones. Frequent changes in legislation caused that in special economic zones there are several groups of entrepreneurs, to which there are different rules on receiving public aid.
Authors and Affiliations
Martyna Kitowska
Keywords
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