Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/259268
Authors: 
Krajewska, Anna
Krajewski, Piotr
Year of Publication: 
2021
Citation: 
[Journal:] Comparative Economic Research. Central and Eastern Europe [ISSN:] 2082-6737 [Volume:] 24 [Issue:] 2 [Publisher:] Łódź University Press [Place:] Łódź [Year:] 2021 [Pages:] 69-85
Publisher: 
Łódź University Press, Łódź
Abstract: 
The article aims to compare the taxation of the self-employed in Poland and other EU countries. We show that, for years, Poland has been at the forefront of EU countries with the highest self-employment rates. Our analysis indicates that many people in Poland chose the status of self-employed, guided by tax optimization. Due to large differences in the burden of income tax and social security contributions of people working full-time and choosing self-employment, there are strong incentives to move from employment to fictitious self-employment. Our study shows that this significantly affects the revenues of the state budget and social security fund in Poland.
Subjects: 
self-employment
taxes
labor market
public finances
JEL: 
E62,
H24,
J30
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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