Regional investment aid in Poland and Czechia
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Date
2022
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Wydawnictwo KUL
Abstract
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.
Description
Keywords
public aid, investment incentives, tax relief, Poland, Czechia
Citation
"Review of European and Comparative Law", 2022, T. 50, nr 3, s. 201-218