Do the Social Insurance Contributions Payable in Poland Constitute a Tax?

Abstract

Among the enforced public levies in Poland, taxes and social security contributions are certainly the ones of the greatest significance. There are major similarities between them, however differences are also noticeable. On the economic level, contributions are even referred to as an exceptional tax. The aim of the study is to determine – on the legal level – whether it is reasonable to consider the contributions payable in Poland a tax.