Ekonomiczne Problemy Usług (Jan 2017)

Podatkowoprawne instrumenty wspierania nowych inwestycji w programach pomocy regionalnej dla przedsiębiorców w wybranych „uchwałach pomocowych" gmin

  • Zbigniew Ofiarski

Journal volume & issue
Vol. 129


Read online

A municipal council is authorized exclusively to enact fiscal and regulatory instruments supporting new investment under adopted regional aid programs. These may include exemptions from real estate taxation and taxation on certain means of transportation used by entrepreneurs who locate new investment projects within a given municipality. A municipal council resolution must reflect standards specified in the European Union law and national law, in particular in the Act on Public Aid Procedures and the Ordinance of the Council of Ministers specifying conditions and mode of granting tax exemptions. In the resolutions adopted by municipal councils the most common support instrument is real estate tax exemption, which is conditional on investment expenditure and the number of newly created jobs. Tax exemption periods vary from 2 to 15 years, with 3 to 5 years being the average tax exemption period.