Specjalna strefa ekonomiczna jako instrument realizacji regionalnej pomocy publicznej w gospodarce rynkowej
Special economic zone as an instrument of regional aid implementation in market economy

Summary/Abstract: Granting special legal status to certain areas within the territory of state is necessarily connected with establishing special legal regime for the entities located and acting in such areas. Special economic zones are characterised by certain distinctions in their legal systems which alter the generally applicable regulations of the law concerning commencing and conducting business activity. The availability of conducting business activity within a special economic zone is subject to restrictions. The legal instrument of the restrictions is the zone permit, which authorises entrepreneurs to commence business activity on special, favourable terms. Introducing by the authorities special conditions of carrying out business activity by specific investors in selected areas serves the general purpose of accelerating the social-economic growth of certain parts of the state territory. Zone permits authorising to benefit from public aid constitutes grounds for exempting entrepreneurs from the income tax. The system is aimed at increasing the level of investor activity in the areas characterised by high unemployment rates and low life quality of the society.

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