Formy i znaczenie pomocy publicznej dla przedsiębiorców

Abstract

In Polish legal system law about conditions of admissibility and supervising of public assistance for entrepreneurs is basic legal act, which regulates conditions which have to be fulfilled, to obtain public assistance. Such support is treated as a public assistance only if it is based on national public resources and it does not violate or does not threaten infringement of competition through privilege of some entrepreneurs or production of some commodities. Public assistance has to be made also onto thing of definite entrepreneurs. In Poland in years 1997-2002 the largest part of public assistance was directed to large state owned enterprises first of all in coal mining, agriculture as well as railway transportation sector and postal services. In year 2002 we could observe significant changes in the structure of this support. There was a great increase of support for the enterprises from private sector especially small and medium size. This change was due to the low of restructuring of public receivables. Enterprises use help in form of transfer of properties’ value and in form of decrease of tax burdens. Public assistance is a very important instrument for supporting competitiveness and elasticity. Its efficiency depends on the forms of support of entrepreneurs, cohesions of used instruments as well as on possibility of theirs implementation through subjects.