Czy Polski Ład zwiastuje koniec niekontrolowanego rozwoju samozatrudnienia?

• Published in: Acta Universitatis Lodziensis. Folia iuridica Vol. 101; no. 101; pp. 259 - 266
• Main Authors: Mierkiewicz, Rafał, Gajda, Mateusz
• Format: Journal Article
• Language: Polish
• 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
• DOI: 10.18778/0208-6069.101.20
• ISSN: 0208-6069

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.