Tax-based forms of state aid in Poland as compared to other EU states

Abstract

The paper presents the structure of state aid in Poland as compared with other EU member states, with an emphasis on tax instruments. Tax preferences are a significant form of state aid in Poland, and their importance in the structure of state aid provided differs across the EU states. The added value of the paper is to provide current knowledge concerning the sources of tax-based forms of state aid. The theoretical aspects of state aid are discussed and the tax-based forms of state aid in Poland presented. The empirical research was based on the following research methods: descriptive analysis, quantitative analysis and comparative analysis. The statistical data has been drawn from the Consumer Protection Offices on state aid granted to Poland, the latter data being transferred to the European Commission and forming the basis for the EU papers for the State Aid Scoreboard available in the Eurostat database. Tax preferences are a significant form of state aid granted in Poland, as they constitute the second most important (after grants) form of state aid, in terms of their financial value. The importance of state aid in the form of tax-based instruments differs across the EU states. In most of them tax preferences are the second most important, in terms of financial value, form of state aid. However, their share within the structure of the aid is to a large extent varied. The subject matter of state aid, including particularly its tax-based forms, seems to be especially intriguing as well as significant in contemporary tax studies.