Ocena skutków regulacji zawartych w obywatelskim projekcie ustawy – Emerytura bez podatku oraz o zmianie niektórych innych ustaw (druk sejmowy nr 2984)
Impact assessment of rules of the citizens’ Bill – the Pension without Tax and on Amending of Some other Acts (Sejm’s paper no. 2984)

Summary/Abstract: In the author’s opinion, the pro­posed exemption from tax health insurance contributions is more favorable to pensioners receiving higher pensions or disability pensions. This is not a proper way to improve the fi­nancial situation of pensioners. The changes privilege one group of pensioners, what may be considered as incompatible to the Constitution of the Republic of Poland. The bill is inconsistent with Article 18 of the TFEU regarding amendments to the Act on Personal In­come Tax. In the current system of income taxation, the instrument that most completely fulfills the principles of universality, equality and tax justice is the tax-free allowance.

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