{"id":"https://openalex.org/W7204770367","doi":"https://doi.org/10.5604/01.3001.0055.8949","title":"Maximizing exempt income in connection with the termination of special economic zones in Poland in 2026","display_name":"Maximizing exempt income in connection with the termination of special economic zones in Poland in 2026","publication_year":2026,"publication_date":"2026-08-31","ids":{"openalex":"https://openalex.org/W7204770367","doi":"https://doi.org/10.5604/01.3001.0055.8949"},"language":"en","primary_location":{"id":"doi:10.5604/01.3001.0055.8949","doi":"https://doi.org/10.5604/01.3001.0055.8949","is_oa":false,"landing_page_url":"https://doi.org/10.5604/01.3001.0055.8949","pdf_url":null,"source":{"id":"https://openalex.org/S4210171214","display_name":"Doradztwo Podatkowe - Biuletyn Instytutu Studi\u00f3w Podatkowych","issn_l":"1427-2008","issn":["1427-2008","2449-7584"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","poland-70"],"host_organization":"https://openalex.org/P4310317397","host_organization_name":"Index Copernicus International S.A.","host_organization_lineage":["https://openalex.org/P4310317397"],"host_organization_lineage_names":["Index Copernicus International S.A."],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Doradztwo Podatkowe - Biuletyn Instytutu Studi\u00f3w Podatkowych","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5131017344","display_name":"Jakub Puzo\u0144","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210155125","display_name":"Wy\u017csza Szko\u0142a Zarz\u0105dzania i Bankowo\u015bci w Krakowie","ror":"https://ror.org/05cxawq11","country_code":"PL","type":"education","lineage":["https://openalex.org/I4210155125"]}],"countries":["PL"],"is_corresponding":false,"raw_author_name":"Jakub Puzo\u0144","raw_affiliation_strings":["Wy\u017csza Szko\u0142a Zarz\u0105dzania i Bankowo\u015bci w Krakowie"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Wy\u017csza Szko\u0142a Zarz\u0105dzania i Bankowo\u015bci w Krakowie","institution_ids":["https://openalex.org/I4210155125"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5032433380","display_name":"Mariusz Wcis\u0142o","orcid":"https://orcid.org/0000-0003-4296-3158","observed_orcids":["https://orcid.org/0000-0003-4296-3158"]},"institutions":[{"id":"https://openalex.org/I4210155125","display_name":"Wy\u017csza Szko\u0142a Zarz\u0105dzania i Bankowo\u015bci w Krakowie","ror":"https://ror.org/05cxawq11","country_code":"PL","type":"education","lineage":["https://openalex.org/I4210155125"]}],"countries":["PL"],"is_corresponding":false,"raw_author_name":"Mariusz Wcis\u0142o","raw_affiliation_strings":["Wy\u017csza Szko\u0142a Zarz\u0105dzania i Bankowo\u015bci w Krakowie"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Wy\u017csza Szko\u0142a Zarz\u0105dzania i Bankowo\u015bci w Krakowie","institution_ids":["https://openalex.org/I4210155125"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210155125"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"8","issue":"360","first_page":"14","last_page":"18"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13473","display_name":"Economic Zones and Regional Development","score":0.48969998955726624,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13473","display_name":"Economic Zones and Regional Development","score":0.48969998955726624,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.3571999967098236,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.12449999898672104,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/special-economic-zones","display_name":"special economic zones","score":0.9919999837875366},{"id":"https://openalex.org/keywords/corporate-income-tax","display_name":"corporate income tax","score":0.6570000052452087},{"id":"https://openalex.org/keywords/fixed-asset-depreciation","display_name":"fixed asset depreciation","score":0.906000018119812},{"id":"https://openalex.org/keywords/tax-documentation","display_name":"tax documentation","score":0.7099999785423279},{"id":"https://openalex.org/keywords/poland","display_name":"Poland","score":0.47099998593330383}],"concepts":[{"id":"https://openalex.org/C95383336","wikidata":"https://www.wikidata.org/wiki/Q4198710","display_name":"Depreciation (economics)","level":5,"score":0.7656999826431274},{"id":"https://openalex.org/C56666940","wikidata":"https://www.wikidata.org/wiki/Q788790","display_name":"Documentation","level":2,"score":0.5654000043869019},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4794999957084656},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4708999991416931},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.38449999690055847},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3700000047683716},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.35670000314712524},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.3474999964237213},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3370000123977661},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3303999900817871},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.33009999990463257},{"id":"https://openalex.org/C71043370","wikidata":"https://www.wikidata.org/wiki/Q4932206","display_name":"Jurisprudence","level":2,"score":0.3075999915599823},{"id":"https://openalex.org/C47648889","wikidata":"https://www.wikidata.org/wiki/Q494978","display_name":"Special economic zone","level":3,"score":0.2736000120639801},{"id":"https://openalex.org/C9652623","wikidata":"https://www.wikidata.org/wiki/Q190109","display_name":"Field (mathematics)","level":2,"score":0.2700999975204468},{"id":"https://openalex.org/C55674860","wikidata":"https://www.wikidata.org/wiki/Q856251","display_name":"Tax law","level":3,"score":0.265500009059906},{"id":"https://openalex.org/C157263771","wikidata":"https://www.wikidata.org/wiki/Q1313706","display_name":"Taxable income","level":2,"score":0.2556999921798706},{"id":"https://openalex.org/C61797465","wikidata":"https://www.wikidata.org/wiki/Q1188986","display_name":"Term (time)","level":2,"score":0.25130000710487366}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.5604/01.3001.0055.8949","doi":"https://doi.org/10.5604/01.3001.0055.8949","is_oa":false,"landing_page_url":"https://doi.org/10.5604/01.3001.0055.8949","pdf_url":null,"source":{"id":"https://openalex.org/S4210171214","display_name":"Doradztwo Podatkowe - Biuletyn Instytutu Studi\u00f3w Podatkowych","issn_l":"1427-2008","issn":["1427-2008","2449-7584"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","poland-70"],"host_organization":"https://openalex.org/P4310317397","host_organization_name":"Index Copernicus International S.A.","host_organization_lineage":["https://openalex.org/P4310317397"],"host_organization_lineage_names":["Index Copernicus International S.A."],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Doradztwo Podatkowe - Biuletyn Instytutu Studi\u00f3w Podatkowych","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W4294748457"],"related_works":["https://openalex.org/W2413240356","https://openalex.org/W395530271","https://openalex.org/W3125040730","https://openalex.org/W4414739227","https://openalex.org/W2620562921","https://openalex.org/W4387758441","https://openalex.org/W1565104289","https://openalex.org/W7216682484","https://openalex.org/W1827837826","https://openalex.org/W7001895863"],"abstract_inverted_index":{"Because":[0],"the":[1,12,23,29,35,45,48,59,64,69,86,100,111,121,126,132,138],"expiry":[2],"of":[3,15,25,34,37,47,88,90,92,99,114,123,134,137],"zone":[4],"permits":[5],"on":[6],"31":[7],"December":[8],"2026":[9],"definitively":[10],"ends":[11],"current":[13],"regime":[14],"special":[16],"economic":[17],"zones,":[18],"it":[19],"is":[20,54],"important":[21,56],"from":[22],"perspective":[24],"investors":[26],"to":[27,58,61,79,117],"present":[28],"tax":[30,82,115],"and":[31,40,95,105,120],"legal":[32],"consequences":[33],"termination":[36],"this":[38],"activity":[39],"strategies":[41],"allowing":[42],"for":[43,102],"maximizing":[44],"use":[46],"state":[49],"aid":[50],"limits.":[51],"The":[52],"topic":[53],"also":[55,128],"due":[57],"need":[60],"correctly":[62],"settle":[63],"final":[65],"income":[66],"exempt":[67],"in":[68,74,85,109,131],"annual":[70],"CIT-8":[71],"return":[72],"filed":[73],"2027,":[75],"as":[76,78],"well":[77],"implement":[80],"flexible":[81],"policy":[83],"tools":[84],"area":[87],"optimization":[89,139],"depreciation":[91],"fixed":[93],"assets":[94],"a":[96],"precise":[97],"revision":[98],"methodology":[101],"allocating":[103],"costs":[104],"common":[106],"revenues.":[107],"Bearing":[108],"mind":[110],"systemic":[112],"resistance":[113],"authorities":[116],"retrospective":[118],"corrections":[119],"jurisprudence":[122],"administrative":[124],"courts,":[125],"article":[127],"presents":[129],"recommendations":[130],"field":[133],"proper":[135],"documentation":[136],"activities":[140],"undertaken.":[141]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-09-01T00:00:00"}