Budżetowanie kapitałowe pomocy regionalnej w polskich specjalnych strefach ekonomicznych
Capital budgeting of regional aid in Polish special economic zones

Summary/Abstract: The article presents problems of investments planning in Polish special economic zones (SEZs) and is based on legal regulations referring to this issue, classical methods of capital budgeting, as well as on the author’s participant observations gained while providing consultancy services for investors. Firstly, basic information about SEZs is presented, next variants of obtaining regional aid by entrepreneurs investing in SEZs and conditions which they have to meet for this purpose are discussed. The article also provides information regarding costs related to entering and functioning in SEZs. The main body of the article focuses on method for budgeting of the above aid, which the author has worked out. Its essence is presented with detailed examples. In conclusion the author points to many recommendations for practical applications of the said techniques. The methods of this kind have not been presented in the literature so far, despite the fact that SEZs have been operating in Poland for a dozen years.

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