This paper aims at investigating the relation between the cultures of selected countries and economic development. The study focuses on causes of fast economic growth in East Asia and how cultural factors influence this process. There has been conducted detailed study of economic performance of Poland and Taiwan, which had a similar historical background after II World War. The analysis focus on advantage of long-orientated Taiwan which, basing on “Doing Business” ranking ,in general has better economic performance than Poland. Taiwan got promoted to 16th place in raking in 2013 while Poland had only 55th place. Currently, GDP per capita in Taiwan is almost twice higher than in Poland and amounts to 38 500 USD while in Poland only 21 000 USD. It clearly define Taiwan as one of the Asian Tigers which, thanks to its diligence and integrity has achevied success.