Wpływ zwolnienia podatkowego w ramach Polskiej Strefy Inwestycji na rozwój przedsiębiorstw w regionie województwa pomorskiego i kujawsko-pomorskiego w latach 2019–2023
The Impact of Tax Exemptions in the Polish Investment Zone on the Development of Enterprises in the Pomeranian and Kuyavian-Pomeranian Voivodeships (2019–2023)

Summary/Abstract: The success of business development is influenced by various factors, including internal market regu-lators and legal frameworks. In this context, legislative conditions, particularly tax regulations, play animportant role. For this reason, relevant regulations introduced aid instruments, including the sup-port decision. The growing number of issued support decisions has prompted an analysis of their usein business development activities. This study examines the region managed by the Pomeranian SpecialEconomic Zone as a case study. Descriptive and explanatory methods, including interpretative and an-alytical approaches, were applied. The analysis revealed disparities in the use of income tax exemptionsbetween individual voivodeships and among specific groups of enterprises. As a result, the study con-cludes that while the support decision promotes entrepreneurship, its effects are unevenly distributed.

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