CREATION OF A MECHANISM FOR INCREASING THE QUALITY OF TRAINING OF SPECIALISTS FOR THE BANKING SPHERE: PROBLEMS AND WAYS OF THEIR SOLUTION

The scientific article discloses the issues of improving the relationship between students and teachers in the process of gaining knowledge, improving the mechanisms for attracting teachers - practitioners to the educational process, improving the mechanism for passing industrial (banking) practice of students, stimulating the successful study of a student-future specialist, increasing the level of knowledge and productive activity of newly hired specialists, improvement of methods of technical training in commercial banks.Key words: mechanism, banking sector, investment, incentive, training of specialists.

Spatial Distribution of Investment Incentives and the Impact of New Incentive System for Less Developed Regions in Turkey

Regional policy has been on the agenda of Turkey since the First Five-Year Development Plan (1963–1967), and so far, Turkey has put into practice to overcome regional disparities, one of the most important is regional-sectoral incentives. Thus, the incentive system, which has undergone many changes until today, has been revised and updated in 2012. Although this incentive system has been put into practice for increasing the investment in eastern provinces/regions, development gap between eastern and western regions still stands. The main purpose of this study is to investigate the success of the new incentive system and to determine whether the new investment incentive system is effective in shifting investments from developed regions to backward regions in Turkey. In the study, the regional distribution of investment incentives during 2001–2016 and the effect of new investment incentive system to change the distribution of investments in favor of less developed provinces/regions will be examined. By using investment incentives data, regional distribution of investments will be revealed with the help of map-graph technique. The study found that both the share of incentive certificates and the share of the investment amount have increased during the period of 2001–2016 in the less developed provinces. From this point of view, it is possible to say that the new investment incentive system has a positive impact on increasing the share of incentives in these provinces.

Tax incentives as an instrument attracting investors to Special Economic Zones

Special Economic Zones have been operating in Poland since 1994 and are still growing. Tax incentives being offered in these Zones, as good infrastructure and administration support, are supposed to be attractions for newly established companies. The purpose of this article is to investigate whether tax incentives have an impact on the decision process of locating the investments in Special Economic Zones in Poland. The article presents a preliminary study, based on results of a questionnaire survey conducted among companies located in SEZ in Poland and presents subjective opinions of the investors about tax policy in SEZs. Results show that tax incentives are an important instrument attracting investors to Special Economic Zones. As the following analysis presents, tax reliefs seem to be an important investment incentive, however, the importance of income taxes is greater than the local costs to doing business. There are also some differences in evaluating tax support depending on a company’s size and the level of support in a particular region.