Tax Relief for Working Seniors as an Incentive to Remain Professionally Active – the Case of Poland
Tax Relief for Working Seniors as an Incentive to Remain Professionally Active – the Case of Poland

Summary/Abstract: Theoretical background: The article draws attention to the issue of tax relief offered to working seniors as one of the elements of the competitiveness of the Polish tax system. The usefulness of the tax relief in terms of motivating professional activity was assessed. The article fills a gap in the adopted research area as currently there is a lack of comprehensive research on the consequences of the introduced tax relief. It contributes to understanding the premises and the importance of applying for the tax relief, which can be useful for seniors and other people interested in the subject.Purpose of the article: The aim of the article is to assess whether the tax relief offered to working seniors provides tax and contribution benefits as an incentive for them to remain professionally active.Research methods: The main research method is a case study. The analysis was carried out on the example of a senior whose income is earned based on employment contract or business activity. The article also uses the method of source analysis (literature, legal acts) and inductive inference.Main findings: The case study gives a negative answer to the research question. It cannot be unequivo- cally considered that the tax relief is a significant incentive to remain professionally active. In terms of the employment contract, the relief can motivate to remain professionally active only those who at the same time, for a long period of time, resign from their pensions, and especially those receiving low benefits. Similar conclusions apply to seniors running their businesses.

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