摘要：The aim of this study is to explain the principles of the creation, operation and analysis of the effects of special economic zones. Zones are a tool of regional policy, aiming at accelerating the economic development of disadvantaged areas. Attracting capital activates specific areas of the economy, allows beneficial transformations into its structure and allows for the creation of new jobs. One factor that influenced the development of special economic zones in Poland was country's accession to the European Union. Access to the common market, tax benefits and relatively low labor costs have led investors to undertake activities in the zones. Research which help to understand the impact of special economic zones on socio-economic development is important, useful in deciding whether to continue their functioning or not. Results can also be useful for practitioners of economic when it comes to making a decision about starting new business in the sphere.
