Wybrane formy podatkowej pomocy państwa dla przedsiębiorstw
Choosen fiscal forms of public aid

Summary/Abstract: Purpose — The primary purpose of this paper is to analyze the use of strict fiscal forms of public aid as a special kind of support to businesses. Design/Methodology/approach - It was used the methods of descriptive statistics, in particular the analysis of changes in the absolute and relative terms for the development of the level of fiscal forms of public aid for entrepreneurs in Poland in the years 2004—2012. For this purpose there were dis- cussed the functions and the various categories of aid activities within the economic policy of the state. Findings -The study aimed to the general conclusion that a change of the regulations introduced restrictions on the use of tax forms of public aid for entrepreneurs. It is related to the Polish membership in the European Union, where this kind of support operators is considered to be the least appropriate. It is recommended a significant reduction this kind of state aid in favor of others. Originality/value — The principal value of this article is to provide timely and synthetic knowledge about the functioning of the fiscal forms of public aid to entrepreneurs as an important element of state activities that stimulate their activity in the economic sphere. This provides a benchmark for the concept of the state's role in the modern economy and the increasing globalization of economic processes.

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