Subject and purpose of work: The subject of the paper is entrepreneurship development and its determinants, with particular attention to the investment attractiveness of Polish provinces. The purpose of the paper is to identify the level of entrepreneurship development (between 2009 and 2017) and investment attractiveness (between 2009 and 2016) of individual provinces, and to define the correlation between the two features. Materials and methods: The authors of this paper analysed the literature on the subject and performed desk research using data from reports and studies published by GUS (Statistics Poland), PAPR (Polish Agency for Enterprise Development) and IBnGR (Gdańsk Institute for Market Economics). Results: In 2017, the number of ...