Umowy offsetowe a modernizacja polskiego przemysłu obronn

The main objective of this paper is to evaluate the impact of offset agreements signed by Poland on the modernization of the Polish defense industry. The employed research method is the analysis of the experts’ opinions and the report by NIK. The results lead to the conclusion that the fi nal evaluation is ambiguous, but the positive effects are prevailing. In the majority of the analyzed cases, Polish companies in the defense industry that participated in the offset transactions obtained access to the new technologies, enhanced their competitiveness and increased employment. It has been stated that direct offsets should be the preferred form of transactions, because it provides the highest contribution to the modernization of the Polish defense industry.