Polski Ład z perspektywy form opodatkowania i oskładkowania dochodów osób fizycznych
Polish Deal from the perspective of the forms of taxes and contributions imposed on the income of natural persons

Author(s): Monika Banaszewska
Subject(s): Economy, National Economy, Micro-Economics, Economic policy, Government/Political systems, Law on Economics, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: Polski Ład;podatek dochodowy;podatek od dochodó osobistych;karta podatkowa;składki na ubezpieczenie;ryczałt od przychodów ewidencjonowanych;składka na ubezpieczenie zdrowotne;
Summary/Abstract: Purpose: The aim of the chapter is to assess changes sanctioned under Polish Deal in the field of taxes and contributions imposed on the income of natural persons with a particular emphasison natural persons engaged in non-agricultural economic activities. Design/methodology/approach: The reasons for the introduction of the legislative changes and their economic effects were discussed. Findings: Polish Deal in the field of taxes and contributions on natural persons affects various functions of budgetary policy: revenue collection, redistribution, stabilisation and stimulation. Of particular importance are changes in the rules of calculating and deducting health insurance contributions. The impact of Polish Deal on labour supply and entrepreneurship is not clear-cut.

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