Method of Management of Personal Income Tax Changes Implemented by the Polish Deal
Purpose: The aim of this article is then looking for an answer to the questions connected with correctness of tax regulations implemented since 1st January 2022 and subsequently corrected throughout the first six months of the current year, but also concerning the way crisis situation at the beginning of the year was solved by the creators of tax regulations. The author also attempts to answer the question of what is the main reason for the fact that the announcements of the creators of the Polish Tax Deal missed the reality. Design/Methodology/Approach: The author used the method of analysis of implemented tax solutions and the analysis of the way corrections and changes were made in these solutions, as well as an assessment of financial and social effects of these changes. Findings: New law regulations related to personal income tax, which were implemented on 1st January 2022 occurred to be defective, underdeveloped and incorrect in many areas. First of all, the information saying that only the small part of our society, the one with the highest income would lose due to new tax solutions, appeared to be untrue. Practical implications: Performed analysis and findings ought to lead the authors of tax regulations, as well as the government to a conviction that, in case of implementing next tax solutions in the future, attention should be paid to their appropriate preparation, and check. They also should be implemented in such a way and in such time, not to cause negative economic results and not to lead to negative consequences of social character. Originality/ value: The paper analyzes new legal solutions in the field of personal income tax, trying to answer the questions not only about the positives, but also about the negative sides of this phenomenon. An attempt was made to answer the question of what reasons made the seemingly favorable tax solutions so definitely negative.