Obciążenia dochodów – w kierunku jednej daniny czy pozostawienia obecnego modelu dochodów
Income tax and social and health insurance contributions: continuity or change

Summary/Abstract: The paper provides an analysis of advantages and disadvantages of the current model of the burden on the income, as well as the concept of one levy, which envisages the consolidation of income tax, social insurance contribution and healthcare contribution. The rationale behind this concept is that various principles of social insurance and healthcare regulations and tax law are complicated and require standardization. Focus is placed on the possible implications of this concept for employers, employees, self‑employed and farmers.

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