The article aims to compare the taxation of the self‑employed in Poland and other EU countries. We show that, for years, Poland has been at the forefront of EU countries with the highest self‑employment rates. Our analysis indicates that many people in Poland chose the status of...

The costs of labour are an important factor affecting competitiveness of economy seen both at the macro- and microeconomic levels. One of the constraints which must be taken into account while examining the costs of labour are existing institutional arrangements, including the level of minimum...