Monitor Prawniczy

no. 5/2022

Combating illegal employment in light of the „Polish Order” – tax solutions

DOI: 10.32027/MOP.22.5.3
Ewelina Kumor-Jezierska
Autorka jest pracownikiem badawczo-dydaktycznym w Katedrze Prawa Pracy i Polityki Społecznej UJ w Krakowie; ORCID 0000-0002–9733-7667.
Tomasz Jezierski
Autor jest adwokatem, doradcą podatkowym oraz adiunktem w Katedrze Administracji PWSZ w Tarnowie; ORCID: 0000-0001-5143–2303.
Abstract

Illegal employment is a significant social problem and should definitely be assessed negatively. The article presents the most important tax changes introduced by the provisions of the „Polish Order” aimed at combating this phenomenon. Nevertheless, the introduced tax solutions regarding taxation of illegal employment raise a number of doubts, not only as regards interpretation of provisions, but also of a constitutional nature.