EN
International flows of foreign investment are the result of globalization processes in the global economy. They may take the form of portfolio investments or foreign direct investments (FDIs), which are increasingly perceived as a source of economic development. New technologies, access to knowledge, growing employment and labor productivity are just some of the benefits associated with their inflow. FDIs have also become an important source of financing development processes in Poland. However, the influence of FDIs on the economy is not only connected with benefits but also with some dangers, such as tax avoidance on the part of foreign investors or poorer balance of trade. The aim of the article is to analyze the scale and sources of FDIs in Poland as well as the benefits and dangers connected with them. The article is also an attempt to answer the question of what factors motivate investors to invest abroad; in other words, what factors determine the attractiveness of Poland as the place of foreign investments.