A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM

The research objective of this article is to present changes incorporated into the Polish income tax system and their potential influence on entrepreneurs’ behaviour. One most important features taxation for entrepreneurs that they can choose rules taxation. Under certain conditions, apply a progressive scale tax, flat or revenue-based tax. introduced in year 2022 mean many entrepreneurs, burden has increased. theoretical model analysis presented revealed them, become (or always been) optimal form also indicates serious problem with context equity. This study may provide basis further impact perturbations business activity, structure, costs compliance.