POLAND AGAINST THE BACKGROUND OF GLOBAL CAPITAL FLOWS

摘要

The paper presents the incentives offered to direct foreign investments, which form currently an inevitable element of economic policies of numerous countries. The increasingly fierce competition for bringing in the highest volume of direct foreign investments possible, first of all Greenfield investments, resulted in development of special support systems for investors in many European countries. The trend of offering special privileges to investors to motivate them for investing in a given countryis increasing worldwide, also in Poland. The decrease of CIT rate from 40% to 22% was one of the incentives for foreign investors applied in Poland in 2000. Nevertheless, many of the instruments applied in Poland to encourage direct foreign investments are or marginal nature. Presentation of incentives applied in the Czech Republic and Hungary was necessary to create incentives for foreign investors that should be included in the Polish investment incentives package.