Podatkowe instrumenty pomocy publicznej
Fiscal State Aid Instrument
Author(s): Barbara WoźniakSubject(s): Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: state aid; de minimis aid; fiscal aid instrument; active state aid instrument; passive state aid instrument; pomoc publiczna; pomoc de minimis; podatkowe instrumenty pomocy; pomoc czynna; pomoc bierna
Summary/Abstract: During the period 2007–2013 grants were the dominant instrument of state aid and de minimis aid in Poland. They were followed by fiscal (passive) instrument, which accounted for 8.7% of total aid and 6% of de minimis aid in 2013, mainly in the form of tax relief and exemptions (A2) provided by the tax authorities and local government. The instrument was used as rescue and restructuring aid but also as development aid.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 159-168
- Page Count: 10
- Language: Polish