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THE IMPACT OF SPECIAL ECONOMIC ZONES ON EXPORT BEHAVIOUR. EVIDENCE FROM POLISH FIRM-LEVEL DATA

Jarosław Michał Nazarczuk, Stanisław Umiński

The establishment of Special Economic Zones (SEZ), and other types of privileged areas, is a common policy approach adopted by countries in order to attract domestic and foreign capital, increase exports or employment, increase trade openness or facilitate minor economic transitions within the country. By setting a preferential business climate, with lower taxes and tariffs made available in a restricted territory, governments promote investment inflow and encourage flourishing businesses to grow and cluster within zones, thus generating positive spill-over effects to the neighbouring areas.
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MANDATORY CCCTB IMPLEMENTATION IN THE EUROZONE AND ITS IMPACT ON CORPORATE TAX REVENUES IN THE CZECH REPUBLIC

Danuše Nerudová, Veronika Solilová

There have been many attempts to coordinate the corporate taxation systems of EU Member States. First, in 1962, the European Commission suggested splitting the corporate tax rates and applying a different tax rate for retained and distributed profits. Furthermore, eight years later, the Temple report suggested the implementation of a classical system of corporate taxation in the EU Member States.
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ECONOMIC CONTEXT OF EUROPEAN SUBSIDIES AND THEIR IMPACT ON REGIONAL ECONOMIC DISPARITIES ON THE EXAMPLE OF THE CZECH REPUBLIC

Kristýna Brzáková, Jiří Kraft

European Union allocated 513 billion CZK through the European Structural and Investment funds (ESI) to the Czech Republic during the previous programming period of the European Union (EU) (i.e. 2007-2013) based on data of Ministry of Regional Development CZ (MRD CZ) (MRD CZ, 2015a). The amount of money was allocated to the renewal of decaying residential, tourist and civic brownfields, to educate people, to support businesses, educational institutions, agriculture and generally support the lagging regions that are below the average of gross domestic product (GDP) in the EU25.
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