Specjalne strefy ekonomiczne jako instrument wspierania inwestycji w regionach słabo rozwiniętych
Streszczenie
Special economic zones are one of elements of the state regional policy. Their basic aim is
to foster economic development of regions with high level of unemployment or requiring
restructurisation. This conception is the subject of debates on their positive and negative
consequences. The article presents SEZ’s characteristics, targets, and legal conditions. It points
out tax preferences for entities operating in SEZ, and the scope of such instruments after
Poland’s joining to EU. The author also evaluates the merits and demerits of SEZ in present
economic conditions.