BazEkon - The Main Library of the Cracow University of Economics

BazEkon home page

Main menu

Author
Ambroziak Adam A. (Warsaw School of Economics, Poland)
Title
Income Tax Exemption as a Regional State Aid in Special Economic Zones and Its Impact upon Development of Polish Districts
Source
Oeconomia Copernicana, 2016, vol. 7, nr 2, s. 245-267, tab., rys., bibliogr. 60 poz.
Keyword
Specjalne strefy ekonomiczne, Pomoc regionalna, Pomoc państwowa, Pomoc publiczna, Zwolnienia podatkowe, Rozwój regionalny
Special economic zones, Regional aid, State aid, Public aid, Tax exemption, Regional development
Note
summ.
Abstract
Special Economic Zones (SEZs) were established to attract entrepreneurs to invest in Polish regions in order to increase their social and economic development. One of the most important incentives offered in SEZs is state aid in the form of an income tax exemption. The objective of this paper is to verify if the regional state aid granted to entrepreneurs in SEZs has had a positive impact on the social and economic development of Polish poviats. The conducted research allowed for the conclusion that regional state aid in SEZs in the form of an income tax exemption was of a relatively higher importance to the poorest regions, while its significance was much lower in better developed areas in Poland. Moreover the intensity of regional state aid granted to entrepreneurs in SEZs had a positive influence on the social and economic development of the poorest and sometimes less developed poviats in Poland, while the more developed poviats with SEZs did not record better or much better results compared to poviats without SEZs. (original abstract)
Full text
Show
Bibliography
Show
  1. Aggarwal A. (2004). Export Processing Zones in India: Analysis of the Economic Performance. Indian Council for Research on International Economic Relations Working Paper, No. 148.
  2. Aggarwal A. (2012). SEZ-led Growth in Taiwan, Korea, and India: Implementing a Successful Strategy. Asian Survey, 52(5). DOI: http://doi.org/10.1525/as.2012.52.5.872.
  3. Ambroziak A.A. (2009). Krajowa pomoc regionalna w specjalnych strefach ekonomicznych w Polsce. Warszawa: Oficyna Wydawnicza SGH.
  4. Ambroziak A.A. (2014). The Legal Framework for Regional State Aid in the European Union in 2014-2020 and Its Impact on the Attractiveness of Poland's Regions to Investors. In: A.A. Ambroziak (Ed.). New Cohesion Policy of the European Union in Poland How It Will Influence the Investment Attractiveness of Regions in 2014-2020, Contributions to Economics. Cham Heidelberg New York Dordrecht London: Springer.
  5. Ambroziak A.A. (2015). The Effects of Granting State Aid in Special Economic Zones After Poland's Accession to the European Union. In: G. Wojtkowska-Łodej & H. Bąk (Eds.). Selected Aspects of Functioning of Poland in the European Union. The Balance of Ten Years of Membership. Warsaw: Warsaw School of Economics Press.
  6. Amirahmadi H., & Wu W. (1995). Export Processing Zones in Asia. Asian Survey, 35(9). DOI: http://doi.org/10.2307/2645785.
  7. Angko W. (2014). Analysis of the Performance of Export Processing Zones in Ghana. Journal of Business Administration and Education, 5(1).
  8. Barca F., (2009). An Agenda for A Reformed Cohesion Policy: A Place-Based Approach to Meeting European Union Challenges and Expectations, Independent Report, Prepared at the Request of the European Commissioner for Regional Policy, Danuta Hübner, European Commission, Brussels.
  9. Beladi H., & Marjit S. (1992). Foreign Capital and Protectionism. Canadian Journal of Economics/Revue Canadienne D'economique, 25(1). DOI: http://doi.org/10.2307/135722.
  10. Bräutigam D., & Tang X. (2014). "Going Global in Groups": Structural Transformation and China's Special Economic Zones Overseas. World Development, 63. DOI: http://dx.doi.org/10.1016/j.worlddev.2013.10.010.
  11. Ciżkowicz P., Ciżkowicz-Pękała M., Pękała P., & Rzońca A. (2015). The Effects of Special Economic Zones on Employment and Investment: Spatial Panel modelling Perspective. NBP Working Paper, No. 208.
  12. Chen L.-J., & Jameson M. (2012). Rents, Party Cadres and the Proliferation of Special Economic Zones in China. Journal of Economic Policy Reform, 15(3). DOI: http://dx.doi.org/10.1080/17487870.2012.692469.
  13. Crane G.T. (1994). `Special Things in Special Ways': National Economic Identity and China's Special Economic Zones. Australian Journal of Chinese Affairs, 32. DOI: http://doi.org/10.2307/2949828.
  14. Dowla A. (1997). Export Processing Zones in Bangladesh: The Economic Impact. Asian Survey, 37(6). DOI: http://doi.org/10.2307/2645530.
  15. Devereux J., & Chen (1995). Export Zones and Welfare: Another Look. Oxford Economic Papers, 47(4).
  16. Engman M., Onodera O., & Pinali E. (2007). Export Processing Zones: Past and Future Role in Trade and Development. OECD Trade Policy Papers, 53. DOI: http://dx.doi.org/10.1787/035168776831.
  17. European Commission (2014). Common Methodology for State Aid Evaluation. SWD(2014)179, Brussels.
  18. Farole T., & Akinci G. (Eds.) (2011). Special Economic Zones. Progress, Emerging Challenges and Future Directions. World Bank.
  19. Fitting G. (1982). Export Processing Zones in Taiwan and the People's Republic of China. Asian Survey, 22(8). DOI: http://doi.org/10.2307/2643644.
  20. Fu X., & Gao Y. (2007). Export Processing Zones in China: A Survey. A Report submited to ILO.
  21. Ge W. (1999). Special Economic Zones and the Opening of the Chinese Economy: Some Lessons for Economic Liberalization. World Development, 27(7). DOI: http://dx.doi.org/10.1016/S0305-750X(99)00056-X.
  22. Gertler P., Martinez S., Premand P., Rawlings L.B., & Vermeersch Ch.M.J. (2011). Impact Evaluation in Practice. World Bank.
  23. Guidelines 2006/C 54/08 on National Regional Aid For 2007-2013, OJ C 53, 4.03.2006, p. 13.
  24. IBNGR (2014). Atrakcyjność inwestycyjna Województw i podregionów Polski 2014. Instytut Badań Nad Gospodarką rynkową, Gdańsk.
  25. Ikeyi N. (1998). The Export Processing Zones and Foreign Investment Promotion in Nigeria: A Note on Recent Legislation. Journal of African Law, 42(2). DOI: http://dx.doi.org/10.1017/S0021855300011840.
  26. ILO (2014). Trade Union Manual on Export Processing Zones. Genève: International Labour Organisation.
  27. Jenkins R., Kennedy L., Mukhopadhyay P., & Pradhan K.C. (2015). Special Economic Zones in India: Interrogating the Nexus of Land, Development and Urbanization, Environment and Urbanization Asia, 6(1). DOI: http://dx.doi.org/10.1177/0975425315585426.
  28. Jenkins M. & Arce R. (2016). Do Backward Linkages in Export Processing Zones Increase Dynamically? Firm-level Evidence from Costa Rica. Journal of Business Research, 69(2). DOI: http://dx.doi.org/10.1016/j.jbusres.2015.06.045.
  29. Jensen C., & Winiarczyk M. (2014). Special Economic Zones - 20 Years Later. Case Network Studies & Analyses, No 467.
  30. Kline P. (2010). Place Based Policies, Heterogeneity, and Agglomeration. American Economic Review: Papers and Proceedings, 100(2). DOI: http://dx.doi.org/10.1257/aer.100.2.383.
  31. Litwack J.M., & Qian Y. (1998). Balanced or Unbalanced Development: Special Economic Zones as Catalysts for Transition. Journal of Comparative Economics, 26(1). DOI: http://dx.doi.org/10.1006/jcec.1997.1502.
  32. Liu X., Heilig G.K., Chen J., & Heino M. (2007). Interactions Between Economic Growth and Environmental Quality in Shenzhen, China's First Special Economic Zone. Ecological Economics, 62(3-4). DOI: http://dx.doi.org/10.1016/j.ecolecon.2006.07.020.
  33. Lee H. (2015). Foreign Direct Investment in North Korea and the Effect of Special Economic Zones: Learning from Transition Economies. Journal of Economic Development, 40(2).
  34. Lonarkar P.P. (2014). Export Performance Analysis of India's SEZ. Journal of International Economics, 5(1).
  35. Nazarczuk J.M. (2013). Specjalne Strefy Ekonomiczne motorem wzrostu w czasach kryzysu?. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 296.
  36. Nishitateno S. (1983). China's Special Economic Zones: Experimental Units for Economic Reform. International and Comparative Law Quarterly, 32(1). DOI: http://dx.doi.org/10.1093/iclqaj/32.1.175.
  37. OECD (2009). How Regions Grow. Trends and Analysis. Paris: Organisation for Economic Co-operation and Development.
  38. Ortega A.A., Acielo J.M.A.E., & Hermida M.C.H. (2015). Mega-regions in the Philippines: Accounting for Special Economic Zones and Global-local Dynamics. Cities, 48. DOI: http://dx.doi.org/10.1016/j.cities.2015.07.002.
  39. Palit A. (2009). Growth of Special Economic Zones (SEZs) in India: Issues and Perspectives. Journal of Infrastructure Development, 1(2). DOI: http://dx.doi.org/10.1177/097493060900100203.
  40. Parr J.B. (2014). Neglected Aspects of Regional Policy: a Retrospective View. Environment and Planning C: Government and Policy, 32. DOI: http://dx.doi.org/10.1068/c1371r.
  41. Pastusiak R. & Jasiniak M. (2015). Wpływ SSE na sytuację ekonomiczną gmin. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 386.
  42. Parwez S., (2015). Modfied Labour Welfare Measures for Special Economic Zones and Implications. Indian Journal of Industrial Relations, 50(3).
  43. Schrank A. (2005). Entrepreneurship, Export Diversification, and Economic Reform: The Birth of a Developmental Community in the Dominican Republic. Comparative Politics, 38(1). DOI: http://doi.org/10.2307/20072912.
  44. Schweinberger A.G. (2003a). Special Economic Zones and Quotas on Imported Intermediate Goods: A Policy Proposal. Oxford Economic Papers, 55(4). DOI: http://dx.doi.org/10.1093/oep/55.4.696.
  45. Schweinberger A.G. (2003b). Special Economic Zones in Developing and/or Transition economies: a Policy Proposal. Review of International Economics, 11(4). DOI: http://dx.doi.org/10.1111/1467-9396.00407.
  46. Sigler T.J. (2014). Panama's Special Economic Zones: Balancing Growth and Development. Bulletinf of Latin American Research, 33(1).
  47. Stoltenberg C.D. (1984). China's Special Economic Zones: Their Development and Prospects. Asian Survey, 24(6). DOI: http://doi.org/10.2307/2644396.
  48. Taneja S., & Kumar R. (2014). Migrating Software Units from STPI to SEZ, International Journal of Informative and Futuristic Research, 2(3).
  49. Tantri M.L. (2015). Fiscal Implications of Special Economic Zones (SEZs) Expansion in India: A Resource cost Approach. Journal of International Commerce, Economics and Policy, 6(1). DOI: http://doi.org/10.1142/S1793993315500064.
  50. UOKiK (2006). Raport o pomocy publicznej w Polsce udzielonej przedsiębiorcom w 2005 roku. Warszawa: Urząd Ochrony Konkurencji i Konsumentów.
  51. UOKiK (2014). Raport o pomocy publicznej w Polsce udzielonej przedsiębiorcom w 2013 roku. Warszawa: Urząd Ochrony Konkurencji i Konsumentów.
  52. Victor F.S. Sit. (1988). China's Export-Oriented Open Areas: The Export Processing Zone Concept. Asian Survey, 28(6). DOI: http://doi.org/10.2307/2644659.
  53. Wang J., (2013). The Economic Impact of Special Economic Zones: Evidence from Chinese Municipalities. Journal of Development Economics, 101. DOI: http://dx.doi.org/10.1016/j.jdeveco.2012.10.009.
  54. Wang J., & Bradbury J.H. (1986). The Changing Industrial Geography of the Chinese Special Economic Zones. Economic Geography, 62(4). DOI: http://doi.org/10.2307/143827.
  55. Warr P.G. (1989). Export Processing Zones. The economics of Enclave Manufacturing, IBRD/World Bank. Research Observer, 4(1). DOI: http://dx.doi.org/10.1093/wbro/4.1.65.
  56. Willmore L. (1996). Export Processing in the Caribbean: Lessons from Four Case Studies. Working Paper United Nations Economic Commission for Latin America and the Caribbean, Santiago, No. 42.
  57. Wong K.-Y., & David K., Y. Chu. (1984). Export Processing Zones and Special Economic Zones as Generators of Economic Development: The Asian Experience. Geografiska Annaler. Series B, Human Geography, 66(1). DOI: http://doi.org/10.2307/490524.
  58. Wong K.-Y. (1987). China's Special Economic Zone Experiment: An Appraisal. Geografiska Annaler. Series B, Human Geography, 69(1). DOI: http://doi.org/10.2307/490409.
  59. World Bank (2008). Special Economic Zones, Performance, Lessons Learned and Implications for Zone Development. Washington DC: World Bank.
  60. Yuan J.-Dong, & Eden L. (1992). Export Processing Zones in Asia: A Comparative Study. Asian Survey, 32(11). DOI: http://doi.org/10.2307/2645269.
Cited by
Show
ISSN
2083-1277
Language
eng
URI / DOI
http://dx.doi.org/10.12775/OeC.2016.015
Share on Facebook Share on Twitter Share on Google+ Share on Pinterest Share on LinkedIn Wyślij znajomemu