Problematyka ulg podatkowych. Założenia i efekty przyjęcia Polskiego Ładu 2.0
The Issue of Tax Reliefs: Assumptions and Effects of the Adoption of the Polish Deal 2.0

Summary/Abstract: This study is devoted to the issue of tax reliefs on the example of the Act of 9 June 2022 amending the Act on personal income tax and certain other acts, commonly known as the Polish Deal 2.0. This legal act became the legislator’s response to numerous errors and ambiguities of the groundbreaking change in the tax system – the Polish Deal. The new regulations were to ensure the durability, consistency, and transparency of tax solutions. Legislative efforts devoted to tax reliefs were also intended to serve this purpose. It quickly turned out that the Polish Deal 2.0 is a manifestation of the change made during the tax year. Against the background of the above comments, one should consider the assessment of the tax relief system on the example of the Polish Deal 2.0. The main research objective is to characterize the impact of the above-mentioned legal regulations to determine the scope of their impact on citizens. The presented issues entail the inevitability of an analysis of legal issues in this field in terms of the nature of the changes, but also the related practical problems. The aim of the study is to present the applicable law-making standards on the example of selected tax reliefs.

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