Czy Polski Ład zwiastuje koniec niekontrolowanego rozwoju samozatrudnienia?

1 January 2022 marks the date of entering into force provisions of the Polish Order – the biggest reform of the tax system in recent years. Initially, it seemed that the new regulations were aimed at combating the uncontrolled development of self-employment, which has become a popular and misused fo...

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Bibliographic Details
Published inActa Universitatis Lodziensis. Folia iuridica Vol. 101; no. 101; pp. 259 - 266
Main Authors Mierkiewicz, Rafał, Gajda, Mateusz
Format Journal Article
LanguagePolish
Published Wydawnictwo Uniwersytetu Łódzkiego 2022
Lodz University Press
Subjects
Human Rights and Humanitarian Law
jednoosobowa działalność gospodarcza
Law, Constitution, Jurisprudence
polski ład
prawo podatkowe
reklasyfikacja umów cywilnoprawnych
samozatrudnienie
sole proprietorship
tax law
selfemployment
Polish Order
reclassification of civil law contracts
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Summary:1 January 2022 marks the date of entering into force provisions of the Polish Order – the biggest reform of the tax system in recent years. Initially, it seemed that the new regulations were aimed at combating the uncontrolled development of self-employment, which has become a popular and misused form of gainful employment in Poland. The main task of this paper will be to answer the question whether the newly introduced regulations may become a solution preventing the so-called bogus self-employment or on the contrary, may promote self-employment among the labour market participants.
ISSN:0208-6069
2450-2782
DOI:10.18778/0208-6069.101.20