Krajewska, Anna; Krajewski, Piotr - In: Comparative Economic Research. Central and Eastern Europe 24 (2021) 2, pp. 69-85
, Poland has been at the forefront of EU countries with the highest self-employment rates. Our analysis indicates that many … income tax and social security contributions of people working full-time and choosing self-employment, there are strong … incentives to move from employment to fictitious self-employment. Our study shows that this significantly affects the revenues of …