Speaker
Description
Background. The analyzed issue is important because it draws attention to the issue of tax relief offered to working seniors as one of the elements of the competitiveness of the Polish tax system. The issue makes it possible to assess the usefulness of the tax relief in terms of motivating professional activity was assessed. The work fills a gap in the adopted research area as currently there is a lack of comprehensive research on the consequences of the introduced tax relief.
Aim. The aim of the study is to assess whether the tax relief offered to working seniors provides tax and contribution benefits as an incentive for them to remain professionally active.
Results. In terms of employment contract, tax relief may be an incentive to remain economically active while giving up pension, especially for people receiving low benefits. In addition, it seems attractive to occasionally resign from the pension, e.g. in the case of a one-off significant income. Similar conclusions have been presented regarding business activity. In this respect, it seems particularly beneficial to temporarily suspend drawing benefits allowing for Article 23(10) of the Personal Income Tax.
| Presenting author | Anna Dada |
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