Opodatkowanie dochodów z zatrudnienia – dylematy równościowe w polskim systemie podatkowym
Taxation of income from employment – equality dilemmas in the Polish tax system

Summary/Abstract: In contemporary economic turnover, there is a significant variety of ways of performingpaid work. The aim of this paper is to analyse their tax aspects in the context of the principleof justice, to which the principle of equality is closely related. The research hypothesis assumesthat the Polish tax system, by providing fundamentally different taxation rules depending on theform of employment, differentiates the tax burden for income obtained from various forms of work.The further hypothesis assumes that this differentiation is unjustified and infringes the principle ofequality; it constitutes an injustice in taxation and, moreover, infringes the principle of neutrality,as it may potentially influence the taxpayers’ decisions as to the choice of form of employmentmotivated by tax considerations. To verify these hypotheses, various forms of performing paid workand the income tax acts concerning them were analysed. The analysis was carried out using thedogmatic-legal and legal-comparative methods. As a result, some recommendations de lege ferendain the Polish legal system were formulated in order to ensure a neutral and fair system of taxationof income from paid work.

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