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Abstract
The evolution of rural entrepreneurship is intrinsic to multifunctional
rural development. Entrepreneurship is not just a part of economic development - it
is the basis of long-term economic development. Accession to the EU brought new
opportunities for rural entrepreneurship and financial sources: start-up and
investment capital. The study is aimed at outlining the framework of analysis for
policy aspects of entrepreneurship development in Poland after accession to the
European Union. Analyse shows positive influence of EU co-financed measures on
entrepreneurship development in Poland however it is still the state main role to
promote development of non-agricultural activities on rural areas is not only
support through EU-programmes but also by implementing favourable tax policy
as well as improvement of the legislation quality.