scholarly journals Income tax exemption as a regional state aid in special economic zones and its impact upon development of Polish districts

2016 ◽  
Vol 7 (2) ◽  
pp. 245 ◽  
Author(s):  
Adam A. Ambroziak
Keyword(s):  
Economic Development ◽  
Income Tax ◽  
Positive Impact ◽  
Positive Influence ◽  
State Aid ◽  
Special Economic Zones ◽  
Regional State ◽  
The Social ◽  
Social And Economic Development ◽  
Economic Zones

Special Economic Zones (SEZs) were established to attract entrepreneurs to invest in Polish regions in order to increase their social and economic development. One of the most important incentives offered in SEZs is state aid in the form of an income tax exemption. The objective of this paper is to verify if the regional state aid granted to entrepreneurs in SEZs has had a positive impact on the social and economic development of Polish poviats. The conducted research allowed for the conclusion that regional state aid in SEZs in the form of an income tax exemption was of a relatively higher importance to the poorest regions, while its significance was much lower in better developed areas in Poland. Moreover the intensity of regional state aid granted to entrepreneurs in SEZs had a positive influence on the social and economic development of the poorest and sometimes less developed poviats in Poland, while the more developed poviats with SEZs did not record better or much better results compared to poviats without SEZs.

scholarly journals From Free Economic Zones to Territories of Advanced Development

Federalism ◽  
2020 ◽  
pp. 27-43
Author(s):  
A. V. Vilenskiy
Keyword(s):  
Economic Development ◽  
Present State ◽  
Positive Impact ◽  
Far East ◽  
Special Economic Zones ◽  
Federal Law ◽  
The Far East ◽  
Social And Economic Development ◽  
Economic Zones ◽  
Advanced Development

There is a gradual formation of a system of zones with special economic regimes in Russia. The beginning of the rational streamlining of the activity of such zones was laid by the “Federal law on special economic zones of 2005”. Actual practice of working of special economic zones revealed positive and negative aspects in their activity. It allowed to pass to normative-legal preparation of territories of advanced social and economic development as type of the zones more adequate to a present state of economies of the Russian regions.The adoption of a federal law on such territories in 2014, their testing in the Far East allowed us to proceed to their creation, distribution throughout the country. They have not and cannot become regional locomotives of social and economic development of the country. They still perform secondary functions in this process. But the functions are important and have a positive impact on the regional development. Serious work needs to be done to monitor their effectiveness, to improve the regulatory framework of Russian zones with special economic regimes and to link their priorities with the priorities of social and economic development of the regions.

scholarly journals Specjalne strefy ekonomiczne jako stymulator przedsiębiorczości

2009 ◽  
Vol 5 ◽  
pp. 218-227
Author(s):  
Paweł Krzemiński
Keyword(s):  
Economic Development ◽  
Good Reason ◽  
Special Economic Zones ◽  
High Unemployment ◽  
Entrepreneurship Development ◽  
The Social ◽  
Social And Economic Development ◽  
The Creation ◽  
Economic Zones ◽  
Stimulation Of

One of the ways to stimulate the social and economic development is the stimulation of entrepreneurship by the creation of appropriate conditions for the activity of the enterprises.There are good reason why sometimes entrepreneurship is called the fourth factor of production,alongside with the labor, land and capital. Creation the special economic zones (SEZs) in theweakly developed or affected by problem of high unemployment areas is one of the solutionsthat facilitate doing a business. SEZs were created not only to attract the investments fromoutside, but also to stimulate the local entrepreneurship.This study should clarify the influence of SEZs on the entrepreneurship development.According to the presumptions the lands belonging to the special economic zones have bettereconomic indicators than adjacent areas. The analysis can answer the question: What is theinfluence of tax reliefs and other preferences used in the SEZs on the entrepreneurship development?

scholarly journals Remittances to Albania: Before and after the COVID-19 Pandemic

2021 ◽  
Vol 6 (1) ◽  
pp. 41-54
Author(s):  
Joniada Barjaba
Keyword(s):  
Economic Development ◽  
International Migration ◽  
Positive Impact ◽  
Dynamic View ◽  
The Social ◽  
Social And Economic Development ◽  
Before And After ◽  
The Way

This paper aims to advance an understanding of the flows of remittances resulting from Albanian migration before and after coronavirus, their impact on the country’s development and ways to mitigate the effects of the pandemic and ensure resilience of remittance families in Albania. Over the years, migrants’ remittances have played an important role in the social and economic development of Albania and Albanian families. The health emergency caused by the Covid-19 pandemic is expected to reshape our economy and could be devastating for migrants too. This pandemic is expected to change the context for international migration and potentially cause a decrease in remittances from Albanian migrants. And yet, surprisingly, there is a lack of effective mechanisms, policies, and recovery paths for increasing the positive impact of remittances on the country's development. The paper suggests that the way remittances are managed is important. Based on the context of Albania, remittances can be encouraged and facilitated through developing private-public-people partnerships, lowering costs, and using them for entrepreneurial initiatives rather than consumption. The key contributions of the paper lie in extending discussions of the value of collecting data on remittances, providing a dynamic view of the multiplicity of factors behind remittances.

scholarly journals KAWASAN EKONOMI KHUSUS DAN PEMBANGUNAN EKONOMI REGIONAL: SEBUAH STUDI LITERATUR

2020 ◽  
Vol 1 (2) ◽  
pp. 40-54
Author(s):  
Nurafni Irma Suryani ◽  
Ratu Eva Febriani
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Regional Economy ◽  
Positive Impact ◽  
Special Economic Zones ◽  
Literature Study ◽  
Economic Growth Rate ◽  
Economic Zones ◽  
The Impact

Special Economic Zones are very important for the progress of an area. SEZ is able to contribute to the regional economy and increase economic development by providing direct and indirect effects. The purpose of this study is to determine the impact of special economic zones on regional economic development. The object of this study is to explore the establish SEZ in Indonesia just only refer to two SEZs namely SEI Mangke and Tanjung Lesung. This research used literature study as a method. The results show that SEZ make the regional economy is starting to move towards a better direction. The role of two SEZs observed have different impact on regional economy, SEI Mangke has a positive impact on macroeconomy indicator such as reduced unemployment, reduced poverty and an increased economic growth rate in Simalungun Regency. Otherwise, Tanjung Lesung just has a positive impact on MSMEsKeywords: Unemployment, Poverty, Economic Growth, Pengembangan UMKM, SEZ Sei Mangke, SEZ Tanjung Lesung

scholarly journals Modelling as the Basis for Building a Competency Model of a Specialist Demanded by Industrial Enterprises in Priority Social and Economic Development Area (PSEDA)

2020 ◽  
Vol 15 (13) ◽  
pp. 321
Author(s):  
Vladislav G. Lizunkov ◽  
Ekaterina Politsinskaya ◽  
Elena Malushko ◽  
Alexander Pavlov
Keyword(s):  
Economic Development ◽  
Process Modelling ◽  
Competency Model ◽  
Special Economic Zones ◽  
Manufacturing Enterprises ◽  
Industrial Enterprises ◽  
Social And Economic Development ◽  
Development Area ◽  
Economic Zones ◽  
Training Specialists

The article links with methodological analysis and review of the foundations presented in various scientific sources, features of process modelling and models structuring for training specialists in special economic zones for manufacturing enterprises. Modelling is a key tool for building a competency model of a specialist demanded by industrial enterprises in PSEDA.

scholarly journals The Free Economic Zone of the Republic of Crimea and the Federal City of Sevastopol

2018 ◽  
Vol 6 (3) ◽  
pp. 79-99
Author(s):  
Elizaveta Gromova
Keyword(s):  
Economic Development ◽  
Russian Federation ◽  
Entrepreneurial Activity ◽  
Free Economic Zone ◽  
The Social ◽  
Social And Economic Development ◽  
The Russian Federation ◽  
Economic Zone ◽  
The Republic ◽  
Economic Zones

Free economic zones have become an essential part of the world economy in recent history. The voluntary entry of the Peninsula of Crimea into the Russian Federation as one of its constituent regions, lead to the adoption of the social and economic development commitments of this region by our state. For this reason, one of the most important goals for authorities of the Russian Federation is to develop the social, economic, and other spheres of the society. The establishment of the free economic zone in the Republic of Crimea and the Federal City of Sevastopol became one of solutions to this problem. This article analyzes the issues of legislation on the free economic zone in the territories of the Republic of Crimea and the Federal City of Sevastopol and aims to find solutions of these issues. This research is based on the application of comparative, retrospective and formal juridical analysis of the legislation and research papers dedicated to questions of the free economic zones and other territories with a special legal regime for conducting entrepreneurial activity (territories of advanced social and economic development, the Free Port of Vladivostok, special economic zones in the Russian Federation). In particular, the norms of current legislation on goals and terms of creation of the free economic zone in the territories of the Republic of Crimea and the Federal City of Sevastopol, the management of the free economic zone and the implementation of entrepreneurial activities within its borders were analyzed. We conclude that it is necessary to improve the current legislation on the free economic zone in the territory of the Republic of Crimea and makes several suggestions for optimization its provisions. The results achieved can be used both in the lawmaking process and as a foundation for further researches.

The Political Economy of Special Economic Zones

2020 ◽  
pp. 189-205
Author(s):  
Patrick Neveling
Keyword(s):  
Economic Development ◽  
World War Ii ◽  
World Order ◽  
Development Planning ◽  
Special Economic Zones ◽  
Republic Of China ◽  
The Social ◽  
Development Policies ◽  
The Cold War ◽  
Economic Zones

This chapter describes and analyses economic development planning in special economic zones (SEZs) since the end of World War II. The focus is on changing ideas about zone set-ups and the industrial ventures targeted for relocations to the zones. Using material from several years of global ethnographic and archival research in dozens of zones and national and international archives, the chapter reviews SEZ set-ups from the world’s first SEZ in late 1940s Puerto Rico via the Shannon Zone in Ireland in late 1950s and 1960s Asian SEZs to the 1970s’ consolidation of the concept that culminated in the opening of the first zones in the People’s Republic of China (PRC). The changing geopolitical economy from the Cold War to the neoliberal world order, related changes in economic development policies, and the social and economic realities of super-exploitative and sexist labour regimes in SEZs are the main variables considered in the analysis.

On the Issue of Progressive or Proportional Taxation of Personal Incomes

2018 ◽  
Vol 11 (3) ◽  
pp. 114-120
Author(s):  
D. G. Chernik
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Social ◽  
Social And Economic Development ◽  
The Subject ◽  
Discrete Measures ◽  
Personal Income Taxation ◽  
Personal Taxation ◽  
Personal Incomes

The subject of the research is the procedure for personal income taxation. The purpose of the workwas to determine which personal taxation regime is more justified: progressive or proportional. The paperprovides the reasons for the transition from the progressive to the proportional tax. The risks and possibilities of transition to the progressive scale are analyzed. It is concluded that in order to achieve social justice and improve the welfare of the majority of peoplerather thana very small part of them, it is necessary to adopt a set of economic, fiscal and administrative measures aimed at solving a single task — ensuring the social and economic development of Russia. Discrete measures, such as the introduction of the progressive personal income tax will not lead to desired results. Moreover, the progressive tax cannot be introduced unlessit is ruled by law that large spendings of citizens must correspond to their incomes.

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