The goal of the paper was the analysis of the main aspects o f Special Economic Zones (SEZ) activity. It refers especially to the goals for establishment, operational models of these zones, SEZ based on examples of selected countries and Poland in the context o f integration with the European Union. The Special Economic Zones to create more attractive conditions for business operations, to contribute mainly to the development of small and medium enterprises and variety of services, consequently to improve employment. However, the consequences of the zones existence can be negative for economy of the region. The Special Economic Zones that are functioning worldwide are different. In Poland, they were first designed by the Irish and based on the example of the zone in Shannon. The existence and principles of the Special Economic Zones operations in Poland are one of the contradiction points in the negotiations with the European Union.