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Subject and purpose of work: The subject of the article is an analysis of the state aid rules by state authorities in the context of calculating the amount of state aid. This problem was discussed on the basis of a relatively new form of assistance repayable instruments. The aim of this article is to identify the noncompliance of the rules generally applicable to the rules for repayable support. Materials and methods: In order to achieve the objectives set, the analysis of the identified problems was based on non-reactive research involving the assessment of available information. It included studies of normative acts, literature of the subject and reports and analyzes. Results: It has been identified that the current form of act on State aid cases does not take into account the specific nature of aid calculation under return instruments, which is that the final value of the state aid is known only after the repayment of the financial instrument. Conclusions: The legislator should adjust the law on proceedings in state aid cases, the more frequently used form of State intervention is repayable finance. The current practice differs from the literal wording of the provisions in question and should therefore be amended to adapt the provisions to this form of aid.
Subject and purpose of work: The article presents the complexity of the transaction costs and their impact on institutions supporting employment of the people with disabilities in Poland. As a measure of the unwanted costs, lost benefits in the form of not received public income on account of shared and used concessions, endowments, exemptions for employers of people with disabilities were assumed. Materials and methods: An example of the lost benefits was presented on the grounds of State Fund for Rehabilitation of Disabled Persons and the Ministry of Family, Labour and Social Policy data. In the article, the method of description and financial analysis was applied. Results: All forms of public aid, being the support of employers of people with disabilities, require legislative actions, additional work of administration bodies, monitoring, PFRON (State Fund for Rehabilitation of Disabled Persons), levies collection system adjustments (thus a tax system), which constitute the total coordination costs of the chosen economic policy, that is transaction costs. Conclusions: The analysis carried out indicates on the one hand the complexity of the institutional solutions for supporting the employment of people with disabilities, what provokes thoughts about the need to rationalize the institution of grants for entrepreneurs, labour law and occupational rehabilitation, on the other hand the sensitivity of the system supporting employment institutions to changes which occur in other institutions and in the environment.
Subject and purpose of work: The main goal of the article is to prove the impact of the Wałbrzych Special Economic Zone (WSSE) "Invest Park" on the development of the Wałbrzych Agglomeration region. Materials and methods: The research carried out in 2017-2018 involved three groups of respondents: Wałbrzych Agglomeration residents, entrepreneurs and local government authorities. The study was supplemented with the information from WSSE "Invest Park". Results: For all three groups of respondents, WSSE "Invest Park" plays an important role in the development of the Wałbrzych Agglomeration. Its creation had the greatest impact on reducing the unemployment rate and also on improving the infrastructure. It is also important that WSSE top many rankings, gaining the first position as one of the best investment areas. Conclusions: Establishing the WSSE in the area of the Wałbrzych Agglomeration has had a significant impact on the development of the region. This development is visible in the activities undertaken in the zone, attracting investors and creating new investment areas.
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