EN
In this article, we attempt to assess the selected investment incentives as determinants of investment attractiveness of the new EU Member States. This study is structured as follows. Firstly, it explores the existing literature on investment incentives. Then, we examine the major investment incentives offered by the new EU Member States. The final section examines the correlation between selected variables characteristic of investment incentives and the inflow of FDI. The study is based on statistical methods (Spearman’s rank correlation and Pearson correlation). Finally, we present the conclusions reached.