Marek Ziółkiewicz
pages: 64-75, JEL classification: M10, M20, M50, Key words: BPO, outsourcing, SSC, Abstract: In a time of constantly growing unemployment and global economic crisis, new jobs for graduates from high schools as well as for specialists are very important. Also foreign investment bringing possibilities for dynamic economic development for the hosting country is important as well. In today’s hard times for business the answer to the above problems seems to be investment from Business Process Outsourcing services. One of the main reasons and factors which influences final decisions about starting BPO activity without any doubt is the location of the forthcoming center. This factor is strictly connected with other key aspects such as the price of the service to be provided, access to well qualified human resources, and support and tax relief from the side of government. For several years Poland has been increasingly recognized and priced as a potential destination, for investment in BPO activities. Thanks to many factors Poland is able to compete with word class giants and potentates in BPO services like India, and often wins this competition. This article shows the influences on Poland advantage and put Poland on the list of top eastern Europe countries, in which services for the business sector are constantly developing very rapidly and dynamically. It shows crucial elements which determine how smoothly the BPO companies function on the market and their prosperity.