Podatkowy wymiar pomocy publicznej
Tax dimension of state aid

Summary/Abstract: In this article the author discusses the problem of use of strict fiscal form of state aid as a special kind of support in business enterprises. For this purpose, there are discussed the objectives, nature and various categories of state aid carried out in the economic policy. In addition the article presents a review of the types of tax of state aid in Poland and the analysis of its use in the years 2001-2009. The author also draws attention to the regulatory changes and the major restrictions in the use of particular forms of tax aid for entrepreneurs, which is related to the Polish membership in the European Union where this kind of business support is considered the least appropriate and is preferred to be significantly reduced for other forms of aid.

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