<abstract xmlns="http://www.w3.org/1999/xhtml">Boundaries of Special Economic Zones (SEZs) in Poland change constantly and preferential conditions, including attractive investment land sites, become important factors underlining a decision to choose the location of an enterprise.Not all land allocated to investment projects within special economic zones in Poland has been developed and, in the context of planned amendments to the law regulating SEZs, it is worth asking whether the extent to which the zones are developed will change once the new law becomes effective. This is an important question because much of the investment land offered by SEZs is composed of land plots ready to be developed.The aim of this paper has been to diagnose and assess the current level and changes in the development of investment areas within special economic zones in Poland. Attention was paid to potential consequences of the planned amendments in the Act on the Principles of Supporting New Investments to the management of areas enclosed in SEZs.The research data were obtained from the Ministry of Development, published in Reports on the Implementation of the Act on Special Economic Zones (covering the years 2009-2016), and from the Polish Investment and Trade Agency (PAIH).</abstract>

Boundaries of Special Economic Zones (SEZs) in Poland change constantly and preferential conditions, including attractive investment land sites, become important factors underlining a decision to choose the location of an enterprise.Not all land allocated to investment projects within special economic zones in Poland has been developed and, in the context of planned amendments to the law regulating SEZs, it is worth asking whether the extent to which the zones are developed will change once the new law becomes effective. This is an important question because much of the investment land offered by SEZs is composed of land plots ready to be developed.The aim of this paper has been to diagnose and assess the current level and changes in the development of investment areas within special economic zones in Poland. Attention was paid to potential consequences of the planned amendments in the Act on the Principles of Supporting New Investments to the management of areas enclosed in SEZs.The research data were obtained from the Ministry of Development, published in Reports on the Implementation of the Act on Special Economic Zones (covering the years 2009-2016), and from the Polish Investment and Trade Agency (PAIH).

Use of Investment Areas in Special Economic Zones in Poland in the Context of Planned Legislation Changes

Real Estate Management and Valuation

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Boundaries of Special Economic Zones (SEZs) in Poland change constantly and preferential conditions, including attractive investment land sites, become...

Use of Investment Areas in Special Economic Zones in Poland in the Context of Planned Legislation Changes

Published Online: Apr 15, 2019

Page range: 92 - 102

DOI: https://doi.org/10.2478/remav-2019-0009

Keywords
special economic zones, tax preferences, investment land, the level of development

© 2019 Wiesława Lizińska, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Use of Investment Areas in Special Economic Zones in Poland in the Context of Planned Legislation Changes

Published Online: Apr 15, 2019

Page range: 92 - 102

DOI: https://doi.org/10.2478/remav-2019-0009

Keywordsspecial economic zones, tax preferences, investment land, the level of development

© 2019 Wiesława Lizińska, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Keywords
special economic zones, tax preferences, investment land, the level of development