Template-Type: ReDIF-Article 1.0 Author-Name: Mikhail A. Smirnov Author-Email: smirnov@nifi.ru Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia Title: Analysis of the Polish Special Economic Zone Development: Implications for Russia Abstract: The article considers topical issues of the Polish special economic zone development in 1995–2015. The author observed the political and economical factors, which had defined this process, and the Polish researchers’ estimations of the zone influence on regional economic development. The positive result of Polish special economic zone is the foreign investment inflow, maintained and created jobs. Negative result is the rise of the external debt, the disadvantage of the local small business, poor influence on regional economic development. On the basis of the analysis the author formulated the main conclusions for optimization of the Russian policy in relation to the territories with a special economic regime. Classification-JEL: H30, H54, L52 Keywords: tax exemptions, regional economy, special economic zone, advanced development territories, industrial policy, government subsidy Journal: Finansovyj žhurnal — Financial Journal Pages: 82-93 Issue: 5 Year: 2016 Month: October File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2016/5/statii/5_08.pdf File-Format: Application/pdf Handle: RePEc:fru:finjrn:160508:p:82-93