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- Title
Taxation of the Self-employed in Poland and other EU Countries - a Comparative Analysis.
- Authors
Krajewska, Anna; Krajewski, Piotr
- 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
POLAND; SELF-employment; EUROPEAN Union; FREELANCERS; SOCIAL security taxes; TAXATION; TAX incidence; U.S. state budgets
- Publication
Comparative Economic Research, 2021, Vol 24, Issue 2, p69
- ISSN
1508-2008
- Publication type
Article
- DOI
10.18778/1508-2008.24.12