Problemy prawnokonstytucyjne wokół (braku) możliwości odliczenia składki zdrowotnej w podatku dochodowym od osób fizycznych w ramach źródła przychodów z pozarolniczej działalności gospodarczej
Legal and Constitutional Problems Related to the (Lack of) Deductibility of Health Insurance Premiums in Personal Income Tax Under the Source of Non-agricultural Economic Activity

Summary/Abstract: In this article, the author demonstrates that the principle of equality does not preclude preferential deduction of health insurance contributions from the tax base within the source of non-agricultural business activity. However, under the same principle, it is impermissible to arbitrarily differentiate the scope of deductibility of health insurance contributions depending on the form of taxation chosen by the entrepreneur. Similarly, the principle of ability to pay does not prevent the double taxation of the same income by means of income tax and a health contribution rate. Nevertheless, the legislature violated the principle of ability to pay by imposing a health insurance contribution on the taxpayer’s constitutionally protected subsistence minimum.

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