Taxation of the Self‑employed in Poland and other EU Countries – a Comparative Analysis

Comparative Economic Research

Piotr Krajewski¹  Anna Krajewska² 

[1] Ph.D., Associate Professor at the University of Lodz, Faculty of Economics and Sociology, Department of Macroeconomics, Lodz, Poland;Ph.D., Full Professor at the Warsaw University of Technology College of Economics and Social Sciences, Warsaw, Poland;

关键词: self‑employment;    taxes;    labor market;    public finances;   

DOI  :  10.18778/1508-2008.24.12

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown