Regional investment aid in Poland and Czechia
Dominika Wróblewska
University of Szczecin , PolandAbstract
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:
public aid, investment incentives, tax relief, Poland, CzechiaReferences
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M.A., Research Associate, Faculty of Law and Administration, University of Szczecin, correspondence address: Gabriela Narutowicza 17A, 70-240 Szczecin; Poland.
