Taxation of the Self‑employed in Poland and other EU Countries – a Comparative Analysis
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, guide...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Lodz University Press
2021-06-01
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| Series: | Comparative Economic Research |
| Subjects: | |
| Online Access: | https://czasopisma.uni.lodz.pl/CER/article/view/9999 |
| _version_ | 1818694011995553792 |
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| author | Anna Krajewska Piotr Krajewski |
| author_facet | Anna Krajewska Piotr Krajewski |
| author_sort | Anna Krajewska |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-17T13:22:48Z |
| format | Article |
| id | doaj.art-d767dd8d179c4bf5b8bbc355c12bc155 |
| institution | Directory Open Access Journal |
| issn | 1508-2008 2082-6737 |
| language | English |
| last_indexed | 2024-12-17T13:22:48Z |
| publishDate | 2021-06-01 |
| publisher | Lodz University Press |
| record_format | Article |
| series | Comparative Economic Research |
| spelling | doaj.art-d767dd8d179c4bf5b8bbc355c12bc1552022-12-21T21:46:50ZengLodz University PressComparative Economic Research1508-20082082-67372021-06-01242698510.18778/1508-2008.24.129898Taxation of the Self‑employed in Poland and other EU Countries – a Comparative AnalysisAnna Krajewska0https://orcid.org/0000-0001-8895-6397Piotr Krajewski1https://orcid.org/0000-0002-5377-9578Ph.D., Full Professor at the Warsaw University of Technology College of Economics and Social Sciences, Warsaw, PolandPh.D., Associate Professor at the University of Lodz, Faculty of Economics and Sociology, Department of Macroeconomics, Lodz, PolandThe 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.https://czasopisma.uni.lodz.pl/CER/article/view/9999self‑employmenttaxeslabor marketpublic finances |
| spellingShingle | Anna Krajewska Piotr Krajewski Taxation of the Self‑employed in Poland and other EU Countries – a Comparative Analysis Comparative Economic Research self‑employment taxes labor market public finances |
| title | Taxation of the Self‑employed in Poland and other EU Countries – a Comparative Analysis |
| title_full | Taxation of the Self‑employed in Poland and other EU Countries – a Comparative Analysis |
| title_fullStr | Taxation of the Self‑employed in Poland and other EU Countries – a Comparative Analysis |
| title_full_unstemmed | Taxation of the Self‑employed in Poland and other EU Countries – a Comparative Analysis |
| title_short | Taxation of the Self‑employed in Poland and other EU Countries – a Comparative Analysis |
| title_sort | taxation of the self employed in poland and other eu countries a comparative analysis |
| topic | self‑employment taxes labor market public finances |
| url | https://czasopisma.uni.lodz.pl/CER/article/view/9999 |
| work_keys_str_mv | AT annakrajewska taxationoftheselfemployedinpolandandothereucountriesacomparativeanalysis AT piotrkrajewski taxationoftheselfemployedinpolandandothereucountriesacomparativeanalysis |