The paper looks at the results of surveys by the Gdansk Institute for Market Economics (IBnGR) involving the investment appeal of Poland's regions. The author proposes a different procedure to determine the investment appeal of regions/provinces. In the procedure, a nationwide reference model of ties is used to determine the link between investment outlays and the socio-economic development of individual provinces. The proposed procedure combines two types of research into the investment attractiveness of regions: an analysis of investment spending per capita (which can be described as an indicator of investment popularity) and an approach based on a multidimensional comparative analysis (which can be described as an examination of a region's overall development level). The calculations made by the author show that, in terms of investment appeal/attractiveness, Poland's provinces are not as heavily differentiated as suggested by the IBnGR's research. Contrary to popular belief, there is no division into 'Poland A' and 'Poland B'. Provinces considered to be better developed are not necessarily at the head of the league table in terms of investment appeal. The top five provinces according to the procedure proposed by the author are Wielkopolska, Lubuskie, Podkarpackie, Mazovia and Malopolska. According to the IBnGR, the top five regions are Mazovia, Lower Silesia, Malopolska and Wielkopolska (in descending order).
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