Microenterprises are basic sources of income and employment for considerable part of people in Poland. Therefore, local authorities should pay great attention to the microenterprises development. Analyses showed that supporting instruments applicable in recent years, such as tax reduction and the development of local infrastructure, are insufficient and most of local governments do not have the microenterprise development strategy. The authors indicate that local authorities should focus on other supporting instruments, especially organizational, promoting and counseling instruments in cooperation with associations for economic development and should increase their financial engagement in the development of local loan funds and guarantee funds for microenterprises.
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