Abstract:

The main goal of this article is to investigate the phenomenon of self-employment in Poland, in particular to identify Polish self-emplyed persons attitude towards self-employment. As transiton to self-employment is sometimes regarded in Poland as a form of tax evasion, several attempts to prevent such behawior are performer by tax legislators. The problem is, that regulations implemented affect all self-employed persons, not only the ones whose goal is to reduce tax burden. The research performed aims to identyfy factors that affect decisions about becoming self-employed person, especially to verify the scope of taxpayers becoming self-employed with focus on reducing tax burden (treating self-emloyment as a form of tax optimization), in order to find out if there is a way of shaping tax rules in a way, that will encourage enterpreneurship, and on the other hand will minimize the risk of abuse (forcing empoyees to become self-employed, or creating false enterprises just to avoid taxation).
The research in progres is a survey caried out from September 2020, to finish in October 2020, on a representative sample of 400 Polish self-employed persons representing certain trades.