Regional investment aid in Poland and Czechia

• Authors: Dominika Wróblewska

Abstracts

EN

The European Commission aims to ensure the transparency of aid granted by individual member states, and the simplest and most transparent instrument of support, next to grants, are tax relief. In both Czechia and Poland, investment incentives for new investments include regional aid in the form of tax relief in income tax – this includes income tax exemptions in Poland, and income tax relief in Czechia, as well as property tax exemptions in both countries. The purpose of this article is to compare the scope and conditions for receiving regional investment aid by entrepreneurs in these countries.

Keywords

EN

public aid; investment incentives; tax relief; Poland; Czechia

• Publisher: Katolicki Uniwersytet Lubelski Jana Pawła II
• Journal: Review of European and Comparative Law
• Year: 2022
• Volume: 50
• Issue: 3
• Pages: 201-218

Dates

published

2022

Contributors

author

Dominika Wróblewska

• University of Szczecin

• https://orcid.org/0000000168050547

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Identifiers

DOI

10.31743/recl.13960

Biblioteka Nauki

2129144