Title:
CLUSTER POLICY AND DEVELOPMENT OF THE POLISH SPECIAL ECONOMIC ZONES

Authors:
Adam Oleksiuk

Volume - 2 Issue - 2, Pages - 2463-2476

Abstract:
According to the legal provisions Special Economic Zone is an isolated, uninhabited territory in which economic activities may be carried out on preferential terms. Entrepreneur in the Special Economic Zones (SEZ) in Poland benefits from tax incentives (related to CIT - corporate income tax or to PIT - personal income tax depending on the legal form of the business), site/building prepared for the investment project offered a preferential price, and (in some municipalities) exemptions from property tax. Author of the study hypothesized that by grassroots activities in Special Economic Zones the cluster based policy can be developed and implemented, while taking into account specificity of the region as well as historical, social and economic conditions.

Cite this Article:

[Oleksiuk, Adam. "CLUSTER POLICY AND DEVELOPMENT OF THE POLISH SPECIAL ECONOMIC ZONES." International Journal of Social Science & Economic Research 2.2 (2017): 2463-476.]