Działanie specjalnych stref ekonomicznych na przykładzie Suwalskiej Specjalnej Strefy Ekonomicznej
Operation of Special Economic Zones on the Example of the Suwałki Special Economic Zone

Summary/Abstract: Special economic zones are administratively separated areas of Poland, where investors can conduct business on preferential terms. The purpose of these tools of the state’s economic policy is to accelerate the economic development of the regions primarily by attracting new investments and creating jobs. The first part of the article presents a historical outline as well as special economic zones. Next the benefits that arise from the emergence of SEZ in a given area and the negative effects of the operation of these zones are presented. The next part of the article discusses what public aid entrepreneurs and companies managing special economic zones in Poland can count on and the analysis of tax exemptions used by these entities in the years 1998–2016. The last part of the article focuses on the analysis of the effects of actions and public support for the Suwałki Special Economic Zone.

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