Kwota wolna od podatku w Polsce w kontekście minimum egzystencji i minimum socjalnego

Maciej Szczepkowski

Abstract

One of the flagship election promises that often appeared during the campaign before the presidential elections and parliamentary elections in Poland in 2015, was a promise to raise the tax-free amount. As it turned out later, the turning point in the context of the changes was judgment of the Constitutional Tribunal from 28 October 2015. The aim of this article is to present the essence of the tax-free amount in relation to subsistence and social minimum. In addition, the article presents new legal solutions concerning the amount of tax free from 2017 and analysis of the amount of tax-free in Poland in comparison with other European Union countries. The change in the amount of tax-free in Poland since 2017 has made it equal to the minimum subsistence, but it is still low compared to other countries in the European Union - not only in comparison with the countries of Western Europe, but also countries at a similar level of economic development.