Evaluation of the Pit Changes Introduced in 2022 as Part of the “Polish Deal”

Abstract

The subject of this paper is to evaluate the ‘Polish Deal’ programme introduced in 2022 in the tax area. The purpose of this article is to show the impact of the ‘Polish Deal’ legislation on net salaries of persons employed under an employment contract.

Keywords

• ‘polish deal’
• tax reform
• income tax
• tax progression
• h20