Analysis of world experience in the creation and functioning of special (free) economic zones on the examples of Germany and Poland

Abstract

This article provides a comprehensive analysis of global experience in the creation and functioning of Special Economic Zones (SEZs), with a particular focus on the cases of Germany and Poland—two countries that have adopted different models for integrating SEZs into their economic development strategies. The paper explores the historical evolution of SEZs, their typology, legal frameworks, tax and customs incentives, and institutional mechanisms supporting businesses within these zones. The role of SEZs as tools for attracting investment, creating jobs, boosting exports, modernizing infrastructure, and supporting regional development is thoroughly examined.

Special attention is given to a comparative analysis of the German freeport model, which is primarily oriented toward transport and logistics hubs, and the Polish model of comprehensive SEZs that feature tax incentives for investors, support for SMEs, innovation promotion, and regional employment growth. The study delves into the legal basis of SEZs in Poland, investor requirements, procedures for obtaining permits, mechanisms for interacting with government institutions, and the socio-economic impact of these zones in various voivodeships.

The potential for integrating SEZ instruments into Ukraine’s national economic policy is analyzed in light of the country’s current post-war recovery context. A SWOT analysis is presented, identifying the strengths (such as Ukraine's favorable geographic location, natural and human resources, and international support) and weaknesses (including infrastructure destruction, security risks, and regulatory instability) of implementing SEZs in Ukraine.

The article offers practical recommendations for developing a national SEZ model in Ukraine, based on the principles of sustainable development, innovation, and cooperation among government, business, and academic institutions. The findings can be used in the formation of post-war economic recovery strategies, legislative initiatives, regional planning, and integration into global economic processes. The research findings may be useful for scholars, policymakers, economists, and other professionals in developing post-war economic recovery strategies, shaping legislative initiatives, as well as in regional planning and integration into global economic processes.