Regional investment aid in Poland and Czechia

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dc.contributor.authorWróblewska, Dominika
dc.date.accessioned2022-10-03T12:25:04Z
dc.date.available2022-10-03T12:25:04Z
dc.date.issued2022
dc.description.abstractThe 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.en
dc.identifier.citation"Review of European and Comparative Law", 2022, Vol. 50, No. 3, pp. 201-218en
dc.identifier.doi10.31743/recl.13960
dc.identifier.issn2545-384X
dc.identifier.urihttp://hdl.handle.net/20.500.12153/3680
dc.language.isoenpl
dc.publisherKUL Publishing Houseen
dc.rightsAttribution 4.0 Internationalen
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/en
dc.subjectpublic aiden
dc.subjectinvestment incentivesen
dc.subjecttax reliefen
dc.subjectPolanden
dc.subjectCzechiaen
dc.titleRegional investment aid in Poland and Czechiaen
dc.typeinfo:eu-repo/semantics/articlepl
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Review of European and Comparative Law, 2022, Vol. 50, No. 3