Poland flat tax repeal yields only 6.3B PLN, entrepreneurs may shift to lump sum

Polish economists at the University of Warsaw estimate that abolishing the flat tax would raise only 6.3 billion PLN annually, far below the 19 billion PLN it currently costs the state, as entrepreneurs could migrate to lump-sum taxation, employment, or corporate structures. The analysis suggests the fiscal benefit is uncertain and may be overstated, complicating the political calculus for tax reform.