Specjalne strefy ekonomiczne jako raje podatkowe
Special economic zones as tax heavens

Summary/Abstract: Special Economic Zones (SEZ) are separated areas that offer specific preferences for running a business on their territories. The main advantage offered by those who govern such zones is the possibility of personal income tax exemptions and corporate income tax exemptions. Because of the existence of these preferences, such areas are defined as tax heavens. However, the notion of tax oasis is much broader and it includes a number of features that cannot be attributed to SEZs. Despite that, such zones may be used as an instrument of tax optimization. The author discusses in details the principles of the enjoyment of tax preferences offered in SEZs, as well as the financial consequences of redundancies in years 1998-2008.

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