Current issues of the legal regime of specific eonomic zones in the cases of Special Economic Zones in Poland and the Free Zones in Serbia
Branislav Malagurski , Bartłomiej Gliniecki
AbstractThe aim of this article is through comparative presentation of Polish special economic zones and Serbian free zones, paying attention to specific incentives they render in order to attract the investments and their coherence with the EU laws. These incentives include the use of various import duties and/or tax reliefs or exemptions and state aid support. Within the frames which allow the EU laws protecting market competition and based on up to date good practices in Poland and other EU member states, these zones have substantial positive impact to countries economic development, but also need further to develop innovative solutions for attraction of effective investments to their locations.
|Journal series||Financial Law Review, ISSN 2299-6834, (0 pkt)|
|Publication size in sheets||0.65|
|Keywords in English||special economic zones, free zones, tax exemptions, state aid, economic development, Poland, Serbia|
|License||Repository; published final; ; with publication|
|Score||= 5.0, 28-01-2020, ArticleFromJournal|
|Licencja||Utwór jest udostępniany na licencji Creative Commons Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 4.0 Międzynarodowe (CC BY-NC-ND 4.0) https://creativecommons.org/licenses/by-nc-nd/4.0/|
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