Założenia i realizacja reformy podatku dochodowego od osób fizycznych
Assumptions and Implementation of Personal Income Tax Reform

Summary/Abstract: The purpose of this article is to assess the quality of the tax law created in the context of the most important modifications introduced in 2022 in the Personal Income Tax Act. These modifications, due to their significance and impact on the situation of many millions of taxpayers, can be considered as a reform of the personal income tax. Within the framework of the study, the research hypothesis will be verified, according to which even the best intentions of the legislator and the directions of changes that may be considered legitimate, do not necessarily lead to the right effects, especially when the appropriate tax law-making mechanisms have not been applied in the legislative process.

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