Progresywne i proporcjonalne opodatkowanie przedsiębiorstw osób fizycznych w Polsce
Progressive and proportional taxation of natural persons’ enterprises in Poland

Summary/Abstract: This paper considers the problem of income taxation related to natural persons’ enterprises in the context of a choice of tax form. For this purpose there was discussed the nature of the progressive and flat tax, pointed out the differences of these alternative methods of income taxation and their potential impact on business. There was also analyzed the nominal and effective level of progressive taxation for different groups of taxpayers. The conclusion is that the observed lack of mitigating of progression could be one of possible causes of “migration” of taxpayers from the progressive form of taxation to the flat one and it could negatively affect the activity of enterprises.

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