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The article concentrates on the essence and meaning of economy freedom in Poland. The author analyses changes in business law, the evolution of the term and the evaluation of real level of economy freedom in Poland in comparison to other countries.
EN
Relation between tax burden, employer contributions and other labor costs is defined as 'tax wage'. Investigations have proved that the 'tax wage' is one of the most important causes of unemployment. The OECD annual compendium of tax data shows that Poland belongs to the group of the countries with the high tax burden on wages. It means that Polish tax system is very strict. The value of 'tax wage' has grown up in Poland since 2001. The high level employers' contributions to the labour costs will be a barrier of economic development in next years.
EN
The choice of the business legal form should not influence the taxation. The shareholders of limited liability companies in contrast to limited partnerships are confronted with so called double taxation. The analysis of the statistics shows that for over two years the number of limited partnerships has been growing. The main problem in transforming the company into the limited partnership is the problem of different taxation.
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