Katarzyna Kornet
pages: 23-36, JEL classification: F2, G3, M1, Key words: types of outsourcing, outsourcing centers, regional development,   Abstarct: In western countries outsourcing has been an integral part of many enterprises for a long time. In Poland it is increasingly seen as a part of a long-term development strategy. Although Poland is only beginning to mark its presence in this area, it is quite often listed as one of the countries with a great potential to attract outsourcing. Among the competitive advantages of our country are geographical and cultural proximity to the markets of Western Europe, European Union membership, steady growth of direct foreign investments and highly qualified labor with knowledge of various European languages. Due to the above-mentioned advantages, many Polish cities easily compete with European business centers. The most successful of them are Krakow, Warsaw, Wroclaw, Lodz and Tricity. Analyzing outsourcing in Poland, we cannot forget its impact on region and on social processes like education, accommodation, traveling. The most important benefits from locating outsourcing companies in our country are the ability to attract further investment, additional revenues for the Treasury from taxes, lower unemployment rate, and finally stimulation of various social initiatives.