Sborník 2009 díl 2. - Fakulta informatiky a managementu - Univerzita ...

Marian Maciejuk PUBLIC AID FOR ENTREPRENEURS IN POLAND IN THE PERIOD OF 2004-2006
In the analyzed period of 2004-2006 the total value of public aid granted to Polish
entrepreneurs decreased by 64,2%, and excluding assistance for transport sector, by
almost a half. This may prove, on the one hand, that the condition of Polish enterprises
keeps improving, which is the result of good prosperity in Polish economy. On the other
hand, however, this may result from entrepreneurs’ concerns about taking advantage of
such aid owing to changed and difficult formal procedures, as well as the conducted
monitoring of public aid and the need to return the amount of obtained aid if the due
requirements have not been met, eg. maintaining new work positions for the period
defined in the aid programme.
The value of aid granted in 2006, excluding assistance in transport (1 407,2 million
PLN) amounted to 4 468,4 million PLN, which made up 0,4% of GDP.
Forms of public aid
The forms of public aid for entrepreneurs, following the European Commission
directives, result from the given aid means origin. They come directly from the state
budget, or a local self-government unit, or take the form of costs deducted from budget
revenues. Data included in table 2 illustrate the structure of public aid forms.
TAB. 2: The structure of public aid (excluding transport) divided into aid forms
in the period of 2004-2006
Specification 2004 2005 2006
Total public aid including: 100,0 100,0 100,0
− grants and tax exemptions 74,9 94,9 97,5
− capital-investment subsidies 15,8 0,0 0,2
− preferential loans and deferred
payments
3,5 3,1 2,3
− endorsements and credit
guarantees
5,8 2,0 -
Source: Author’s compilation based on: as in tab. 1
The most frequently applied instrument of support for entrepreneurs are grants and tax
exemptions, which have been showing a significantly increasing tendency from 74,9%
in 2004, up to 97,5% in 2006. The subsidies of capital-investment nature are mostly
disappearing in the studied period, which consist in, among others, bringing capital into
the business or converting receivables into stocks or shares from 15,5% to 0,2%.
Endorsements and credit guarantees disappeared completely.
Allocation of public aid
Public aid granted to beneficiaries becomes most frequently allocated to horizontal,
sector oriented and regional aid. Changes in this respect are presented in table 3.
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