The Issue of Tax Reliefs: Assumptions and Effects of the Adoption of the Polish Deal 2.0

This study is devoted to the issue of tax reliefs on example Act 9 June 2022 amending personal income and certain other acts, commonly known as Polish Deal 2.0. legal act became legislator’s response numerous errors ambiguities groundbreaking change in system – Deal. The new regulations were ensure durability, consistency, transparency solutions. Legislative efforts also intended serve this purpose. It quickly turned out that 2.0 a manifestation made during year. Against background above comments, one should consider assessment relief main research objective characterize impact above-mentioned determine scope their citizens. presented issues entail inevitability an analysis field terms nature changes, but related practical problems. aim present applicable law-making standards selected reliefs.