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2021 | 55 | 4 | 23-35

Article title

State Aid for SMEs During the Pandemic in Poland

Authors

Content

Title variants

Languages of publication

Abstracts

EN
Theoretical background: The global SARS-CoV-2 virus pandemic is affecting everyone, either directly or indirectly. To mitigate the negative economic outcome of the restrictions introduced in order to limit the spread of the virus, the majority of countries have introduced a number of solutions enabling enterprises to survive and maintain employment. Poland has also implemented a whole range of instruments aimed at supporting enterprises and people who have lost their livelihood.Purpose of the article: The aim of the paper is to review selected support instruments for enterprises from the SME group and to determine the degree of their use. Research was carried out to verify the hypothesis that these instruments played a significant role in the survival of enterprises, however, their lump sum nature meant that the aid was not adequate to the needs at a micro-economic level.Research methods: Six instruments were subjected to evaluation, i.e. the standstill benefit, exemption from the Social Insurance Institution fees, low-interest loans from the Labour Fund for micro-enterprises, partial financing of business and partial financing of salary costs, as well as a financial subsidy used by 157 SMEs up to November 30, 2020. During the first step, an analysis was conducted regarding the number of instruments that were used by enterprises, in particular, subgroups. In the second step, using a correlation analysis, the amount of aid obtained in 2020 from 6 analyzed instruments under the shields launched in the first half of the year, used by entrepreneurs by the end of 2020, was compared with the revenues and pre-tax results of enterprises from a given sample.Main findings: State aid was necessary to maintain jobs and satisfactory financial conditions of companies. However, the aid introduced in the first months of the pandemic did not match the real needs of enterprises. The conditions of availability regarding individual instruments made it possible to use them by entities that did not, in reality, require state aid. Nonetheless, from the fall of 2020 (during subsequent waves of the pandemic), the aid was targeted at specific industries, and its use required more stringent conditions to be met.

Year

Volume

55

Issue

4

Pages

23-35

Physical description

Dates

published
2021

Contributors

author
  • Poznań University of Economics and Business

References

  • European Commission. (n.d.). State Aid Cases. Retrieved from https://ec.europa.eu/info/live-work-travel-eu/coronavirus-response/jobs-and-economy-during-coronavirus-pandemic/state-aid-cases
  • KPMG. (2020). COVID-19 Global Tax Developments Summary. Retrieved from https://kpmg.com
  • PFR. (2020). Przewodnik dla mikro, małych i średnich fim po tarczy finansowej PFR. Retrieved from https://pfr.pl/dam/jcr:94d54593-bc17-4fa6-8ebb-888573aa1021/PFR-Przewodnik-Tarcza-Finansowa-MMSP.pdf
  • PIE. (2021). Tarcza Antykryzysowa. Koło ratunkowe dla fim i gospodarki? Retrieved from https://pie.net.pl/wp-content/uploads/2021/09/PIE-Raport_Tarcze-antykryzysowe.pdf
  • PUP. (2020a). Zasady ubiegania się o środki funduszu pracy na uzyskanie pożyczki dla mikroprzedsiębiorcy. Retrieved from https://pliki.praca.gov.pl/Tarcza_antykryzysowa/15zzd_pozyczki/15zzd_zasady_udzielania_pozyczka_v6_24.06.2020.pdf
  • PUP. (2020b). Zasady ubiegania się o udzielenie dofinansowania części kosztów prowadzenia działalności gospodarczej dla przedsiębiorcy będącego osobą fizyczną niezatrudniającego pracowników. Retrieved from https://pliki.praca.gov.pl/Tarcza_antykryzysowa/15zzc_samozatrudnieni/15zzc_zasady_samozatrudnieni_v7_09.07.2020.pdf
  • PUP. (2020c). Zasady ubiegania się o udzielenie dofiansowania części kosztów wynagrodzeń pracowników oraz należnych od tych wynagrodzeń składek na ubezpieczenia społeczne dla mikroprzedsiębiorcy, małego i średniego przedsiębiorcy. Retrieved from https://pliki.praca.gov.pl/Tarcza_antykryzysowa/15zzb_wynagrodzenia/15zzb_zasady_v9_11.09.2020.pdf
  • SUDOP. (n.d.). Public Aid Data Sharing System. Retrieved from https://sudop.uokik.gov.pl/search/aidBenefiiary
  • Szymankiewicz, M., & Tomala, G. (2020). Tarcza antykryzysowa. Podatki. Możliwości, konsekwencje i zagrożenia dla przedsiębiorców. Gdańsk: ODDK.
  • Ustawa z dnia 6 marca 2018 r. – prawo przedsiębiorców (Dz.U. 2019, poz. 1292) [Act of March 6, 2018 – entrepreneurs’ law (Journal of Laws of 2019, Item 1292)].
  • Ustawa z dnia 2 marca 2020 r. o szczególnych rozwiązaniach związanych z zapobieganiem, przeciwdziałaniem i zwalczaniem COVID-19, innych chorób zakaźnych oraz wywołanych nimi sytuacji kryzysowych (Dz.U. 2020, poz. 374) [Act of March 2, 2020 on specific solutions related to preventing, counteracting and combating COVID-19, other infectious diseases and emergencies caused by them (Journal of Laws of 2020, Item 374, as amended)].
  • ZUS. (2020). Tarcza Antykryzysowa – wsparcie z ZUS. Retrieved from https://www.zus.pl/o-zus/aktualnosci/-/publisher/aktualnosc/1/tarcza-antykryzysowa-wsparcie-z-zus/2551371

Document Type

Publication order reference

Identifiers

Biblioteka Nauki
2176719

YADDA identifier

bwmeta1.element.ojs-doi-10_17951_h_2021_55_4_23-35
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