Ewolucja ulg podatkowych w polskim podatku dochodowym od osób fizycznych w aspekcie wstąpienia do Unii Europejskiej
Evolution of Tax Reliefs in Polish Personal Income Tax in the Aspect of Accession to the European Union

Summary/Abstract: The study addresses the important issue of the evolution of tax reliefs applicable on the grounds of personal income tax, triggered by Poland’s accession to the European Union. The aim of the study was to determine the direction and pace of changes in personal income taxation with regard to the applied tax reliefs. In view of the objective thus expressed, the considerations focused on identifying general trends and their causes. Due to the vastness of the subject matter, an in-depth analysis of all statutory solutions in this area was abandoned. The scope of the study covers legal solutions directly related to accession to the EU, abstracting from those, which, although they may contribute to an increase in the competitiveness of the national economy, their adoption is not a consequence of accession. A review of legal solutions, doctrinal views and jurisprudence made it possible to formulate conclusions, both de lege lata and de lege ferenda.

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