id sid tid token lemma pos cjfa-45201 1 1 date date NOUN cjfa-45201 1 2 of of ADP cjfa-45201 1 3 submission submission NOUN cjfa-45201 1 4 : : PUNCT cjfa-45201 1 5 february february NOUN cjfa-45201 1 6 13 13 NUM cjfa-45201 1 7 , , PUNCT cjfa-45201 1 8 2023 2023 NUM cjfa-45201 1 9 ; ; PUNCT cjfa-45201 1 10 date date NOUN cjfa-45201 1 11 of of ADP cjfa-45201 1 12 acceptance acceptance NOUN cjfa-45201 1 13 : : PUNCT cjfa-45201 1 14 april april PROPN cjfa-45201 1 15 1 1 NUM cjfa-45201 1 16 , , PUNCT cjfa-45201 1 17 2023 2023 NUM cjfa-45201 1 18 . . PUNCT cjfa-45201 2 1 * * PUNCT cjfa-45201 2 2 contact contact NOUN cjfa-45201 2 3 information information NOUN cjfa-45201 2 4 : : PUNCT cjfa-45201 2 5 ukrol@umk.pl ukrol@umk.pl PROPN cjfa-45201 2 6 , , PUNCT cjfa-45201 2 7 department department NOUN cjfa-45201 2 8 of of ADP cjfa-45201 2 9 financial financial ADJ cjfa-45201 2 10 accounting accounting NOUN cjfa-45201 2 11 , , PUNCT cjfa-45201 2 12 faculty faculty NOUN cjfa-45201 2 13 of of ADP cjfa-45201 2 14 economic economic ADJ cjfa-45201 2 15 sciences science NOUN cjfa-45201 2 16 and and CCONJ cjfa-45201 2 17 management management NOUN cjfa-45201 2 18 , , PUNCT cjfa-45201 2 19 nicolaus nicolaus PROPN cjfa-45201 2 20 copernicus copernicus PROPN cjfa-45201 2 21 university university PROPN cjfa-45201 2 22 in in ADP cjfa-45201 2 23 toruń toruń PROPN cjfa-45201 2 24 , , PUNCT cjfa-45201 2 25 gagarina gagarina NOUN cjfa-45201 2 26 13a 13a PROPN cjfa-45201 2 27 street street PROPN cjfa-45201 2 28 , , PUNCT cjfa-45201 2 29 87 87 NUM cjfa-45201 2 30 - - SYM cjfa-45201 2 31 100 100 NUM cjfa-45201 2 32 toruń toruń NOUN cjfa-45201 2 33 , , PUNCT cjfa-45201 2 34 poland poland PROPN cjfa-45201 2 35 , , PUNCT cjfa-45201 2 36 phone phone NOUN cjfa-45201 2 37 : : PUNCT cjfa-45201 2 38 +48 +48 NUM cjfa-45201 2 39 56 56 NUM cjfa-45201 2 40 611 611 NUM cjfa-45201 2 41 47 47 NUM cjfa-45201 2 42 79 79 NUM cjfa-45201 2 43 , , PUNCT cjfa-45201 2 44 orcid orcid NOUN cjfa-45201 3 1 i i PRON cjfa-45201 3 2 d d NOUN cjfa-45201 3 3 : : PUNCT cjfa-45201 3 4 https://orcid https://orcid PROPN cjfa-45201 3 5 . . PUNCT cjfa-45201 3 6 org/0000 org/0000 NOUN cjfa-45201 3 7 - - PUNCT cjfa-45201 3 8 0002 0002 NUM cjfa-45201 3 9 - - PUNCT cjfa-45201 3 10 5230 5230 NUM cjfa-45201 3 11 - - SYM cjfa-45201 3 12 6015 6015 NUM cjfa-45201 3 13 . . PUNCT cjfa-45201 4 1 copernican copernican PROPN cjfa-45201 4 2 journal journal PROPN cjfa-45201 4 3 of of ADP cjfa-45201 4 4 finance finance PROPN cjfa-45201 4 5 & & CCONJ cjfa-45201 4 6 accounting accounting PROPN cjfa-45201 4 7 e e PROPN cjfa-45201 4 8 - - PROPN cjfa-45201 4 9 issn issn PROPN cjfa-45201 4 10 2300 2300 NUM cjfa-45201 4 11 - - SYM cjfa-45201 4 12 3065 3065 NUM cjfa-45201 4 13 p p PROPN cjfa-45201 4 14 - - PUNCT cjfa-45201 4 15 issn issn PROPN cjfa-45201 4 16 2300 2300 NUM cjfa-45201 4 17 - - SYM cjfa-45201 4 18 12402022 12402022 NUM cjfa-45201 4 19 , , PUNCT cjfa-45201 4 20 volume volume NOUN cjfa-45201 4 21 11 11 NUM cjfa-45201 4 22 , , PUNCT cjfa-45201 4 23 issue issue NOUN cjfa-45201 4 24 4 4 NUM cjfa-45201 4 25 król król ADV cjfa-45201 4 26 , , PUNCT cjfa-45201 4 27 u. u. PROPN cjfa-45201 4 28 ( ( PUNCT cjfa-45201 4 29 2022 2022 NUM cjfa-45201 4 30 ) ) PUNCT cjfa-45201 4 31 . . PUNCT cjfa-45201 5 1 a a DET cjfa-45201 5 2 theoretical theoretical ADJ cjfa-45201 5 3 analysis analysis NOUN cjfa-45201 5 4 of of ADP cjfa-45201 5 5 the the DET cjfa-45201 5 6 new new ADJ cjfa-45201 5 7 polish polish ADJ cjfa-45201 5 8 income income NOUN cjfa-45201 5 9 tax tax NOUN cjfa-45201 5 10 system system NOUN cjfa-45201 5 11 . . PUNCT cjfa-45201 6 1 copernican copernican PROPN cjfa-45201 6 2 journal journal PROPN cjfa-45201 6 3 of of ADP cjfa-45201 6 4 finance finance PROPN cjfa-45201 6 5 & & CCONJ cjfa-45201 6 6 accounting accounting PROPN cjfa-45201 6 7 , , PUNCT cjfa-45201 6 8 11(4 11(4 NUM cjfa-45201 6 9 ) ) PUNCT cjfa-45201 6 10 , , PUNCT cjfa-45201 6 11 147–163 147–163 NUM cjfa-45201 6 12 . . PUNCT cjfa-45201 6 13 http://dx.doi.org/10.12775/cjfa.2022.023 http://dx.doi.org/10.12775/cjfa.2022.023 PROPN cjfa-45201 6 14 urszula urszula NOUN cjfa-45201 6 15 król król PROPN cjfa-45201 6 16 * * PROPN cjfa-45201 6 17 nicolaus nicolaus PROPN cjfa-45201 6 18 copernicus copernicus PROPN cjfa-45201 6 19 university university PROPN cjfa-45201 6 20 in in ADP cjfa-45201 6 21 toruń toruń PROPN cjfa-45201 6 22 a a DET cjfa-45201 6 23 theoretical theoretical ADJ cjfa-45201 6 24 analysis analysis NOUN cjfa-45201 6 25 of of ADP cjfa-45201 6 26 the the DET cjfa-45201 6 27 new new ADJ cjfa-45201 6 28 polish polish ADJ cjfa-45201 6 29 income income NOUN cjfa-45201 6 30 tax tax NOUN cjfa-45201 6 31 system system NOUN cjfa-45201 6 32 keywords keyword NOUN cjfa-45201 6 33 : : PUNCT cjfa-45201 6 34 taxation taxation NOUN cjfa-45201 6 35 , , PUNCT cjfa-45201 6 36 income income NOUN cjfa-45201 6 37 taxes taxis NOUN cjfa-45201 6 38 , , PUNCT cjfa-45201 6 39 tax tax NOUN cjfa-45201 6 40 perturbation perturbation NOUN cjfa-45201 6 41 . . PUNCT cjfa-45201 7 1 j j PROPN cjfa-45201 7 2 e e NOUN cjfa-45201 7 3 l l NOUN cjfa-45201 7 4 classification classification NOUN cjfa-45201 7 5 : : PUNCT cjfa-45201 7 6 h22 h22 PROPN cjfa-45201 7 7 , , PUNCT cjfa-45201 7 8 h25 h25 PROPN cjfa-45201 7 9 . . PUNCT cjfa-45201 8 1 abstract abstract ADJ cjfa-45201 8 2 : : PUNCT cjfa-45201 8 3 the the DET cjfa-45201 8 4 research research NOUN cjfa-45201 8 5 objective objective NOUN cjfa-45201 8 6 of of ADP cjfa-45201 8 7 this this DET cjfa-45201 8 8 article article NOUN cjfa-45201 8 9 is be AUX cjfa-45201 8 10 to to PART cjfa-45201 8 11 present present VERB cjfa-45201 8 12 changes change NOUN cjfa-45201 8 13 incorporated incorporate VERB cjfa-45201 8 14 into into ADP cjfa-45201 8 15 the the DET cjfa-45201 8 16 polish polish ADJ cjfa-45201 8 17 income income NOUN cjfa-45201 8 18 tax tax NOUN cjfa-45201 8 19 system system NOUN cjfa-45201 8 20 and and CCONJ cjfa-45201 8 21 their their PRON cjfa-45201 8 22 potential potential ADJ cjfa-45201 8 23 influence influence NOUN cjfa-45201 8 24 on on ADP cjfa-45201 8 25 entrepreneurs entrepreneur NOUN cjfa-45201 8 26 ’ ' PUNCT cjfa-45201 8 27 behaviour behaviour NOUN cjfa-45201 8 28 . . PUNCT cjfa-45201 9 1 one one NUM cjfa-45201 9 2 of of ADP cjfa-45201 9 3 the the DET cjfa-45201 9 4 most most ADV cjfa-45201 9 5 important important ADJ cjfa-45201 9 6 features feature NOUN cjfa-45201 9 7 of of ADP cjfa-45201 9 8 the the DET cjfa-45201 9 9 income income NOUN cjfa-45201 9 10 taxation taxation NOUN cjfa-45201 9 11 system system NOUN cjfa-45201 9 12 for for ADP cjfa-45201 9 13 polish polish ADJ cjfa-45201 9 14 entrepreneurs entrepreneur NOUN cjfa-45201 9 15 is be AUX cjfa-45201 9 16 that that SCONJ cjfa-45201 9 17 they they PRON cjfa-45201 9 18 can can AUX cjfa-45201 9 19 choose choose VERB cjfa-45201 9 20 the the DET cjfa-45201 9 21 rules rule NOUN cjfa-45201 9 22 of of ADP cjfa-45201 9 23 taxation taxation NOUN cjfa-45201 9 24 . . PUNCT cjfa-45201 10 1 under under ADP cjfa-45201 10 2 certain certain ADJ cjfa-45201 10 3 conditions condition NOUN cjfa-45201 10 4 , , PUNCT cjfa-45201 10 5 they they PRON cjfa-45201 10 6 can can AUX cjfa-45201 10 7 apply apply VERB cjfa-45201 10 8 a a DET cjfa-45201 10 9 progressive progressive ADJ cjfa-45201 10 10 scale scale NOUN cjfa-45201 10 11 tax tax NOUN cjfa-45201 10 12 , , PUNCT cjfa-45201 10 13 a a DET cjfa-45201 10 14 flat flat ADJ cjfa-45201 10 15 tax tax NOUN cjfa-45201 10 16 , , PUNCT cjfa-45201 10 17 or or CCONJ cjfa-45201 10 18 a a DET cjfa-45201 10 19 revenue revenue NOUN cjfa-45201 10 20 - - PUNCT cjfa-45201 10 21 based base VERB cjfa-45201 10 22 tax tax NOUN cjfa-45201 10 23 . . PUNCT cjfa-45201 11 1 the the DET cjfa-45201 11 2 changes change NOUN cjfa-45201 11 3 introduced introduce VERB cjfa-45201 11 4 in in ADP cjfa-45201 11 5 the the DET cjfa-45201 11 6 year year NOUN cjfa-45201 11 7 2022 2022 NUM cjfa-45201 11 8 mean mean VERB cjfa-45201 11 9 that that SCONJ cjfa-45201 11 10 for for ADP cjfa-45201 11 11 many many ADJ cjfa-45201 11 12 entrepreneurs entrepreneur NOUN cjfa-45201 11 13 , , PUNCT cjfa-45201 11 14 the the DET cjfa-45201 11 15 burden burden NOUN cjfa-45201 11 16 of of ADP cjfa-45201 11 17 taxation taxation NOUN cjfa-45201 11 18 has have AUX cjfa-45201 11 19 increased increase VERB cjfa-45201 11 20 . . PUNCT cjfa-45201 12 1 the the DET cjfa-45201 12 2 theoretical theoretical ADJ cjfa-45201 12 3 and and CCONJ cjfa-45201 12 4 model model NOUN cjfa-45201 12 5 analysis analysis NOUN cjfa-45201 12 6 presented present VERB cjfa-45201 12 7 in in ADP cjfa-45201 12 8 this this DET cjfa-45201 12 9 article article NOUN cjfa-45201 12 10 revealed reveal VERB cjfa-45201 12 11 that that SCONJ cjfa-45201 12 12 for for ADP cjfa-45201 12 13 many many ADJ cjfa-45201 12 14 of of ADP cjfa-45201 12 15 them they PRON cjfa-45201 12 16 , , PUNCT cjfa-45201 12 17 the the DET cjfa-45201 12 18 revenue revenue NOUN cjfa-45201 12 19 - - PUNCT cjfa-45201 12 20 based base VERB cjfa-45201 12 21 tax tax NOUN cjfa-45201 12 22 has have AUX cjfa-45201 12 23 become become VERB cjfa-45201 12 24 ( ( PUNCT cjfa-45201 12 25 or or CCONJ cjfa-45201 12 26 always always ADV cjfa-45201 12 27 has have AUX cjfa-45201 12 28 been be AUX cjfa-45201 12 29 ) ) PUNCT cjfa-45201 12 30 the the DET cjfa-45201 12 31 optimal optimal ADJ cjfa-45201 12 32 form form NOUN cjfa-45201 12 33 of of ADP cjfa-45201 12 34 taxation taxation NOUN cjfa-45201 12 35 . . PUNCT cjfa-45201 13 1 the the DET cjfa-45201 13 2 analysis analysis NOUN cjfa-45201 13 3 also also ADV cjfa-45201 13 4 indicates indicate VERB cjfa-45201 13 5 a a DET cjfa-45201 13 6 serious serious ADJ cjfa-45201 13 7 problem problem NOUN cjfa-45201 13 8 with with ADP cjfa-45201 13 9 this this DET cjfa-45201 13 10 form form NOUN cjfa-45201 13 11 of of ADP cjfa-45201 13 12 taxation taxation NOUN cjfa-45201 13 13 in in ADP cjfa-45201 13 14 the the DET cjfa-45201 13 15 context context NOUN cjfa-45201 13 16 of of ADP cjfa-45201 13 17 equity equity NOUN cjfa-45201 13 18 . . PUNCT cjfa-45201 14 1 this this DET cjfa-45201 14 2 study study NOUN cjfa-45201 14 3 may may AUX cjfa-45201 14 4 provide provide VERB cjfa-45201 14 5 a a DET cjfa-45201 14 6 basis basis NOUN cjfa-45201 14 7 for for ADP cjfa-45201 14 8 further further ADJ cjfa-45201 14 9 research research NOUN cjfa-45201 14 10 on on ADP cjfa-45201 14 11 the the DET cjfa-45201 14 12 impact impact NOUN cjfa-45201 14 13 of of ADP cjfa-45201 14 14 tax tax NOUN cjfa-45201 14 15 perturbations perturbation NOUN cjfa-45201 14 16 on on ADP cjfa-45201 14 17 business business NOUN cjfa-45201 14 18 activity activity NOUN cjfa-45201 14 19 , , PUNCT cjfa-45201 14 20 business business NOUN cjfa-45201 14 21 structure structure NOUN cjfa-45201 14 22 , , PUNCT cjfa-45201 14 23 and and CCONJ cjfa-45201 14 24 costs cost NOUN cjfa-45201 14 25 of of ADP cjfa-45201 14 26 compliance compliance NOUN cjfa-45201 14 27 . . PUNCT cjfa-45201 14 28     SPACE cjfa-45201 15 1 introduction introduction NOUN cjfa-45201 15 2     SPACE cjfa-45201 15 3 introduction introduction NOUN cjfa-45201 15 4 taxation taxation NOUN cjfa-45201 15 5 is be AUX cjfa-45201 15 6 one one NUM cjfa-45201 15 7 of of ADP cjfa-45201 15 8 the the DET cjfa-45201 15 9 great great ADJ cjfa-45201 15 10 legal legal ADJ cjfa-45201 15 11 , , PUNCT cjfa-45201 15 12 scientific scientific ADJ cjfa-45201 15 13 , , PUNCT cjfa-45201 15 14 and and CCONJ cjfa-45201 15 15 political political ADJ cjfa-45201 15 16 subjects subject NOUN cjfa-45201 15 17 – – PUNCT cjfa-45201 15 18 and and CCONJ cjfa-45201 15 19 income income NOUN cjfa-45201 15 20 taxation taxation NOUN cjfa-45201 15 21 is be AUX cjfa-45201 15 22 an an DET cjfa-45201 15 23 extremely extremely ADV cjfa-45201 15 24 sensitive sensitive ADJ cjfa-45201 15 25 one one NUM cjfa-45201 15 26 . . PUNCT cjfa-45201 16 1 scientists scientist NOUN cjfa-45201 16 2 are be AUX cjfa-45201 16 3 looking look VERB cjfa-45201 16 4 for for ADP cjfa-45201 16 5 an an DET cjfa-45201 16 6 optimal optimal ADJ cjfa-45201 16 7 tax tax NOUN cjfa-45201 16 8 http://dx.doi.org/10.12775/cjfa.2022.023 http://dx.doi.org/10.12775/cjfa.2022.023 NOUN cjfa-45201 16 9 urszula urszula NOUN cjfa-45201 16 10 król148148 król148148 NOUN cjfa-45201 16 11 system system NOUN cjfa-45201 16 12 in in ADP cjfa-45201 16 13 the the DET cjfa-45201 16 14 framework framework NOUN cjfa-45201 16 15 of of ADP cjfa-45201 16 16 theoretical theoretical ADJ cjfa-45201 16 17 and and CCONJ cjfa-45201 16 18 empirical empirical ADJ cjfa-45201 16 19 analyses analysis NOUN cjfa-45201 16 20 . . PUNCT cjfa-45201 17 1 since since SCONJ cjfa-45201 17 2 the the DET cjfa-45201 17 3 1970s 1970 NOUN cjfa-45201 17 4 , , PUNCT cjfa-45201 17 5 the the DET cjfa-45201 17 6 scientific scientific ADJ cjfa-45201 17 7 discussion discussion NOUN cjfa-45201 17 8 about about ADP cjfa-45201 17 9 optimal optimal ADJ cjfa-45201 17 10 taxation taxation NOUN cjfa-45201 17 11 has have AUX cjfa-45201 17 12 been be AUX cjfa-45201 17 13 rife.1 rife.1 PROPN cjfa-45201 17 14 the the DET cjfa-45201 17 15 main main ADJ cjfa-45201 17 16 dilemmas dilemma NOUN cjfa-45201 17 17 were be AUX cjfa-45201 17 18 optimal optimal ADJ cjfa-45201 17 19 tax tax NOUN cjfa-45201 17 20 revenues revenue NOUN cjfa-45201 17 21 and and CCONJ cjfa-45201 17 22 the the DET cjfa-45201 17 23 optimal optimal ADJ cjfa-45201 17 24 structure structure NOUN cjfa-45201 17 25 of of ADP cjfa-45201 17 26 the the DET cjfa-45201 17 27 tax tax NOUN cjfa-45201 17 28 system system NOUN cjfa-45201 17 29 , , PUNCT cjfa-45201 17 30 and and CCONJ cjfa-45201 17 31 in in ADP cjfa-45201 17 32 particular particular ADJ cjfa-45201 17 33 questions question NOUN cjfa-45201 17 34 : : PUNCT cjfa-45201 17 35 ■ ■ PUNCT cjfa-45201 17 36 should should AUX cjfa-45201 17 37 there there PRON cjfa-45201 17 38 be be AUX cjfa-45201 17 39 direct direct ADJ cjfa-45201 17 40 or or CCONJ cjfa-45201 17 41 indirect indirect ADJ cjfa-45201 17 42 taxation taxation NOUN cjfa-45201 17 43 dominance?2 dominance?2 PROPN cjfa-45201 17 44 ■ ■ PUNCT cjfa-45201 17 45 should should AUX cjfa-45201 17 46 there there PRON cjfa-45201 17 47 be be AUX cjfa-45201 17 48 lump lump NOUN cjfa-45201 17 49 - - PUNCT cjfa-45201 17 50 sum sum NOUN cjfa-45201 17 51 or or CCONJ cjfa-45201 17 52 distortionary distortionary ADJ cjfa-45201 17 53 taxes taxis NOUN cjfa-45201 17 54 dominance?3 dominance?3 VERB cjfa-45201 17 55 ■ ■ PUNCT cjfa-45201 17 56 should should AUX cjfa-45201 17 57 there there PRON cjfa-45201 17 58 be be AUX cjfa-45201 17 59 progressive progressive ADJ cjfa-45201 17 60 or or CCONJ cjfa-45201 17 61 flat flat ADJ cjfa-45201 17 62 taxation taxation NOUN cjfa-45201 17 63 dominance?4 dominance?4 NOUN cjfa-45201 17 64 around around ADP cjfa-45201 17 65 these these DET cjfa-45201 17 66 topics topic NOUN cjfa-45201 17 67 , , PUNCT cjfa-45201 17 68 there there PRON cjfa-45201 17 69 is be VERB cjfa-45201 17 70 a a DET cjfa-45201 17 71 discussion discussion NOUN cjfa-45201 17 72 about about ADP cjfa-45201 17 73 finding find VERB cjfa-45201 17 74 the the DET cjfa-45201 17 75 right right ADJ cjfa-45201 17 76 balance balance NOUN cjfa-45201 17 77 between between ADP cjfa-45201 17 78 equity5 equity5 NOUN cjfa-45201 17 79 and and CCONJ cjfa-45201 17 80 efficiency efficiency NOUN cjfa-45201 17 81 . . PUNCT cjfa-45201 18 1 income income NOUN cjfa-45201 18 2 taxation taxation NOUN cjfa-45201 18 3 raises raise VERB cjfa-45201 18 4 particularly particularly ADV cjfa-45201 18 5 complex complex ADJ cjfa-45201 18 6 issues issue NOUN cjfa-45201 18 7 , , PUNCT cjfa-45201 18 8 as as SCONJ cjfa-45201 18 9 it it PRON cjfa-45201 18 10 affects affect VERB cjfa-45201 18 11 individual individual PROPN cjfa-45201 18 12 ’s ’s PART cjfa-45201 18 13 net net ADJ cjfa-45201 18 14 earnings earning NOUN cjfa-45201 18 15 , , PUNCT cjfa-45201 18 16 savings saving NOUN cjfa-45201 18 17 , , PUNCT cjfa-45201 18 18 work work NOUN cjfa-45201 18 19 , , PUNCT cjfa-45201 18 20 and and CCONJ cjfa-45201 18 21 attitudes.6 attitudes.6 PROPN cjfa-45201 18 22 politicians politician NOUN cjfa-45201 18 23 , , PUNCT cjfa-45201 18 24 on on ADP cjfa-45201 18 25 the the DET cjfa-45201 18 26 other other ADJ cjfa-45201 18 27 hand hand NOUN cjfa-45201 18 28 , , PUNCT cjfa-45201 18 29 are be AUX cjfa-45201 18 30 searching search VERB cjfa-45201 18 31 for for ADP cjfa-45201 18 32 an an DET cjfa-45201 18 33 optimal optimal ADJ cjfa-45201 18 34 tax tax NOUN cjfa-45201 18 35 system system NOUN cjfa-45201 18 36 by by ADP cjfa-45201 18 37 introducing introduce VERB cjfa-45201 18 38 constant constant ADJ cjfa-45201 18 39 changes change NOUN cjfa-45201 18 40 to to ADP cjfa-45201 18 41 existing exist VERB cjfa-45201 18 42 solutions solution NOUN cjfa-45201 18 43 . . PUNCT cjfa-45201 19 1 it it PRON cjfa-45201 19 2 should should AUX cjfa-45201 19 3 be be AUX cjfa-45201 19 4 emphasised emphasise VERB cjfa-45201 19 5 here here ADV cjfa-45201 19 6 that that SCONJ cjfa-45201 19 7 these these DET cjfa-45201 19 8 two two NUM cjfa-45201 19 9 groups group NOUN cjfa-45201 19 10 do do AUX cjfa-45201 19 11 not not PART cjfa-45201 19 12 necessarily necessarily ADV cjfa-45201 19 13 define define VERB cjfa-45201 19 14 the the DET cjfa-45201 19 15 optimal optimal ADJ cjfa-45201 19 16 tax tax NOUN cjfa-45201 19 17 system system NOUN cjfa-45201 19 18 in in ADP cjfa-45201 19 19 the the DET cjfa-45201 19 20 same same ADJ cjfa-45201 19 21 way way NOUN cjfa-45201 19 22 . . PUNCT cjfa-45201 20 1 nevertheless nevertheless ADV cjfa-45201 20 2 , , PUNCT cjfa-45201 20 3 any any DET cjfa-45201 20 4 significant significant ADJ cjfa-45201 20 5 tax tax NOUN cjfa-45201 20 6 reform reform NOUN cjfa-45201 20 7 can can AUX cjfa-45201 20 8 be be AUX cjfa-45201 20 9 the the DET cjfa-45201 20 10 basis basis NOUN cjfa-45201 20 11 for for ADP cjfa-45201 20 12 research research NOUN cjfa-45201 20 13 on on ADP cjfa-45201 20 14 taxation taxation NOUN cjfa-45201 20 15 , , PUNCT cjfa-45201 20 16 taxpayer taxpayer NOUN cjfa-45201 20 17 behaviour behaviour NOUN cjfa-45201 20 18 , , PUNCT cjfa-45201 20 19 and and CCONJ cjfa-45201 20 20 tax tax NOUN cjfa-45201 20 21 system system NOUN cjfa-45201 20 22 fairness fairness NOUN cjfa-45201 20 23 . . PUNCT cjfa-45201 21 1 many many ADJ cjfa-45201 21 2 scientists scientist NOUN cjfa-45201 21 3 use use VERB cjfa-45201 21 4 those those DET cjfa-45201 21 5 politics politic NOUN cjfa-45201 21 6 - - PUNCT cjfa-45201 21 7 driven drive VERB cjfa-45201 21 8 tax tax NOUN cjfa-45201 21 9 reforms reform NOUN cjfa-45201 21 10 to to PART cjfa-45201 21 11 address address VERB cjfa-45201 21 12 in in ADP cjfa-45201 21 13 a a DET cjfa-45201 21 14 theoretical theoretical ADJ cjfa-45201 21 15 framework framework NOUN cjfa-45201 21 16 the the DET cjfa-45201 21 17 effects effect NOUN cjfa-45201 21 18 of of ADP cjfa-45201 21 19 small small ADJ cjfa-45201 21 20 commodity commodity NOUN cjfa-45201 21 21 tax tax NOUN cjfa-45201 21 22 reforms reform NOUN cjfa-45201 21 23 , , PUNCT cjfa-45201 21 24 often often ADV cjfa-45201 21 25 called call VERB cjfa-45201 21 26 tax tax NOUN cjfa-45201 21 27 perturbations.7 perturbations.7 NOUN cjfa-45201 21 28 the the DET cjfa-45201 21 29 aim aim NOUN cjfa-45201 21 30 of of ADP cjfa-45201 21 31 this this DET cjfa-45201 21 32 article article NOUN cjfa-45201 21 33 is be AUX cjfa-45201 21 34 to to PART cjfa-45201 21 35 present present VERB cjfa-45201 21 36 changes change NOUN cjfa-45201 21 37 incorporated incorporate VERB cjfa-45201 21 38 into into ADP cjfa-45201 21 39 the the DET cjfa-45201 21 40 polish polish ADJ cjfa-45201 21 41 income income NOUN cjfa-45201 21 42 tax tax NOUN cjfa-45201 21 43 system system NOUN cjfa-45201 21 44 and and CCONJ cjfa-45201 21 45 their their PRON cjfa-45201 21 46 potential potential ADJ cjfa-45201 21 47 influence influence NOUN cjfa-45201 21 48 on on ADP cjfa-45201 21 49 entrepreneurs entrepreneur NOUN cjfa-45201 21 50 ’ ' PUNCT cjfa-45201 21 51 behaviour behaviour NOUN cjfa-45201 21 52 . . PUNCT cjfa-45201 22 1 one one NUM cjfa-45201 22 2 of of ADP cjfa-45201 22 3 the the DET cjfa-45201 22 4 most most ADV cjfa-45201 22 5 important important ADJ cjfa-45201 22 6 features feature NOUN cjfa-45201 22 7 of of ADP cjfa-45201 22 8 the the DET cjfa-45201 22 9 income income NOUN cjfa-45201 22 10 taxation taxation NOUN cjfa-45201 22 11 system system NOUN cjfa-45201 22 12 for for ADP cjfa-45201 22 13 polish polish ADJ cjfa-45201 22 14 entrepreneurs entrepreneur NOUN cjfa-45201 22 15 is be AUX cjfa-45201 22 16 that that SCONJ cjfa-45201 22 17 they they PRON cjfa-45201 22 18 can can AUX cjfa-45201 22 19 choose choose VERB cjfa-45201 22 20 the the DET cjfa-45201 22 21 rules rule NOUN cjfa-45201 22 22 of of ADP cjfa-45201 22 23 taxation taxation NOUN cjfa-45201 22 24 . . PUNCT cjfa-45201 23 1 under under ADP cjfa-45201 23 2 certain certain ADJ cjfa-45201 23 3 conditions condition NOUN cjfa-45201 23 4 , , PUNCT cjfa-45201 23 5 they they PRON cjfa-45201 23 6 can can AUX cjfa-45201 23 7 apply apply VERB cjfa-45201 23 8 a a DET cjfa-45201 23 9 progressive progressive ADJ cjfa-45201 23 10 scale scale NOUN cjfa-45201 23 11 tax tax NOUN cjfa-45201 23 12 , , PUNCT cjfa-45201 23 13 a a DET cjfa-45201 23 14 flat flat ADJ cjfa-45201 23 15 tax tax NOUN cjfa-45201 23 16 , , PUNCT cjfa-45201 23 17 or or CCONJ cjfa-45201 23 18 a a DET cjfa-45201 23 19 tax tax NOUN cjfa-45201 23 20 on on ADP cjfa-45201 23 21 recorded record VERB cjfa-45201 23 22 revenue revenue NOUN cjfa-45201 23 23 without without ADP cjfa-45201 23 24 deductible deductible ADJ cjfa-45201 23 25 costs.8 costs.8 PROPN cjfa-45201 23 26 the the DET cjfa-45201 23 27 changes change NOUN cjfa-45201 23 28 introduced introduce VERB cjfa-45201 23 29 in in ADP cjfa-45201 23 30 the the DET cjfa-45201 23 31 year year NOUN cjfa-45201 23 32 2022 2022 NUM cjfa-45201 23 33 mean mean VERB cjfa-45201 23 34 that that SCONJ cjfa-45201 23 35 for for ADP cjfa-45201 23 36 many many ADJ cjfa-45201 23 37 entrepreneurs entrepreneur NOUN cjfa-45201 23 38 the the DET cjfa-45201 23 39 burden burden NOUN cjfa-45201 23 40 of of ADP cjfa-45201 23 41 taxation taxation NOUN cjfa-45201 23 42 under under ADP cjfa-45201 23 43 the the DET cjfa-45201 23 44 ‘ ' PUNCT cjfa-45201 23 45 standard standard ADJ cjfa-45201 23 46 ’ ' PUNCT cjfa-45201 23 47 forms form NOUN cjfa-45201 23 48 of of ADP cjfa-45201 23 49 taxation taxation NOUN cjfa-45201 23 50 , , PUNCT cjfa-45201 23 51 i.e. i.e. X cjfa-45201 23 52 , , PUNCT cjfa-45201 23 53 progressive progressive ADJ cjfa-45201 23 54 and and CCONJ cjfa-45201 23 55 flat flat ADJ cjfa-45201 23 56 , , PUNCT cjfa-45201 23 57 has have AUX cjfa-45201 23 58 increased increase VERB cjfa-45201 23 59 . . PUNCT cjfa-45201 24 1 this this PRON cjfa-45201 24 2 provides provide VERB cjfa-45201 24 3 an an DET cjfa-45201 24 4 opportunity opportunity NOUN cjfa-45201 24 5 to to PART cjfa-45201 24 6 analyse analyse VERB cjfa-45201 24 7 the the DET cjfa-45201 24 8 taxpayer taxpayer NOUN cjfa-45201 24 9 ’s ’s PART cjfa-45201 24 10 potential potential ADJ cjfa-45201 24 11 behaviour behaviour NOUN cjfa-45201 24 12 in in ADP cjfa-45201 24 13 the the DET cjfa-45201 24 14 context context NOUN cjfa-45201 24 15 of of ADP cjfa-45201 24 16 choosing choose VERB cjfa-45201 24 17 1 1 NUM cjfa-45201 24 18     SPACE cjfa-45201 24 19 see see VERB cjfa-45201 24 20 more more ADJ cjfa-45201 24 21 : : PUNCT cjfa-45201 24 22 ( ( PUNCT cjfa-45201 24 23 sandmo sandmo NOUN cjfa-45201 24 24 , , PUNCT cjfa-45201 24 25 1976 1976 NUM cjfa-45201 24 26 ) ) PUNCT cjfa-45201 24 27 . . PUNCT cjfa-45201 25 1 2 2 NUM cjfa-45201 25 2     SPACE cjfa-45201 25 3 see see VERB cjfa-45201 25 4 more more ADJ cjfa-45201 25 5 : : PUNCT cjfa-45201 25 6 ( ( PUNCT cjfa-45201 25 7 atkinson atkinson PROPN cjfa-45201 25 8 and and CCONJ cjfa-45201 25 9 stiglitz stiglitz PROPN cjfa-45201 25 10 , , PUNCT cjfa-45201 25 11 1976 1976 NUM cjfa-45201 25 12 ) ) PUNCT cjfa-45201 25 13 . . PUNCT cjfa-45201 26 1 3 3 NUM cjfa-45201 26 2     SPACE cjfa-45201 26 3 see see VERB cjfa-45201 26 4 more more ADJ cjfa-45201 26 5 : : PUNCT cjfa-45201 26 6 ( ( PUNCT cjfa-45201 26 7 joseph joseph PROPN cjfa-45201 26 8 , , PUNCT cjfa-45201 26 9 1939 1939 NUM cjfa-45201 26 10 ) ) PUNCT cjfa-45201 26 11 , , PUNCT cjfa-45201 26 12 ( ( PUNCT cjfa-45201 26 13 hicks hicks PROPN cjfa-45201 26 14 , , PUNCT cjfa-45201 26 15 1939 1939 NUM cjfa-45201 26 16 ) ) PUNCT cjfa-45201 26 17 , , PUNCT cjfa-45201 26 18 ( ( PUNCT cjfa-45201 26 19 peacock peacock NOUN cjfa-45201 26 20 and and CCONJ cjfa-45201 26 21 berry berry NOUN cjfa-45201 26 22 , , PUNCT cjfa-45201 26 23 1951 1951 NUM cjfa-45201 26 24 ) ) PUNCT cjfa-45201 26 25 , , PUNCT cjfa-45201 26 26 ( ( PUNCT cjfa-45201 26 27 stigler stigler NOUN cjfa-45201 26 28 , , PUNCT cjfa-45201 26 29 1987 1987 NUM cjfa-45201 26 30 ) ) PUNCT cjfa-45201 26 31 , , PUNCT cjfa-45201 26 32 ( ( PUNCT cjfa-45201 26 33 torregrosa torregrosa NOUN cjfa-45201 26 34 - - PUNCT cjfa-45201 26 35 montaner montaner NOUN cjfa-45201 26 36 , , PUNCT cjfa-45201 26 37 2015 2015 NUM cjfa-45201 26 38 ) ) PUNCT cjfa-45201 26 39 . . PUNCT cjfa-45201 27 1 4 4 NUM cjfa-45201 27 2     SPACE cjfa-45201 27 3 see see VERB cjfa-45201 27 4 more more ADJ cjfa-45201 27 5 : : PUNCT cjfa-45201 27 6 ( ( PUNCT cjfa-45201 27 7 diamond diamond NOUN cjfa-45201 27 8 and and CCONJ cjfa-45201 27 9 mirrlees mirrlee NOUN cjfa-45201 27 10 , , PUNCT cjfa-45201 27 11 1971 1971 NUM cjfa-45201 27 12 ) ) PUNCT cjfa-45201 27 13 , , PUNCT cjfa-45201 27 14 ( ( PUNCT cjfa-45201 27 15 conesa conesa NOUN cjfa-45201 27 16 and and CCONJ cjfa-45201 27 17 krueger krueger PROPN cjfa-45201 27 18 , , PUNCT cjfa-45201 27 19 2006 2006 NUM cjfa-45201 27 20 ) ) PUNCT cjfa-45201 27 21 . . PUNCT cjfa-45201 28 1 5 5 NUM cjfa-45201 28 2     SPACE cjfa-45201 28 3 see see VERB cjfa-45201 28 4 more more ADJ cjfa-45201 28 5 : : PUNCT cjfa-45201 28 6 ( ( PUNCT cjfa-45201 28 7 jakobsson jakobsson NOUN cjfa-45201 28 8 , , PUNCT cjfa-45201 28 9 1976 1976 NUM cjfa-45201 28 10 ) ) PUNCT cjfa-45201 28 11 , , PUNCT cjfa-45201 28 12 ( ( PUNCT cjfa-45201 28 13 kakwani kakwani NOUN cjfa-45201 28 14 and and CCONJ cjfa-45201 28 15 lambert lambert PROPN cjfa-45201 28 16 , , PUNCT cjfa-45201 28 17 1998 1998 NUM cjfa-45201 28 18 ) ) PUNCT cjfa-45201 28 19 . . PUNCT cjfa-45201 29 1 6 6 NUM cjfa-45201 29 2     SPACE cjfa-45201 29 3 see see VERB cjfa-45201 29 4 more more ADJ cjfa-45201 29 5 : : PUNCT cjfa-45201 29 6 ( ( PUNCT cjfa-45201 29 7 tschinkl tschinkl NOUN cjfa-45201 29 8 , , PUNCT cjfa-45201 29 9 weikert weikert PROPN cjfa-45201 29 10 & & CCONJ cjfa-45201 29 11 kiesewetter kiesewetter NOUN cjfa-45201 29 12 , , PUNCT cjfa-45201 29 13 2021 2021 NUM cjfa-45201 29 14 ) ) PUNCT cjfa-45201 29 15 . . PUNCT cjfa-45201 30 1 7 7 NUM cjfa-45201 30 2     SPACE cjfa-45201 30 3 see see VERB cjfa-45201 30 4 more more ADJ cjfa-45201 30 5 : : PUNCT cjfa-45201 30 6 ( ( PUNCT cjfa-45201 30 7 feldstein feldstein NOUN cjfa-45201 30 8 , , PUNCT cjfa-45201 30 9 1976 1976 NUM cjfa-45201 30 10 ) ) PUNCT cjfa-45201 30 11 , , PUNCT cjfa-45201 30 12 ( ( PUNCT cjfa-45201 30 13 diewert diewert NOUN cjfa-45201 30 14 , , PUNCT cjfa-45201 30 15 1978 1978 NUM cjfa-45201 30 16 ) ) PUNCT cjfa-45201 30 17 . . PUNCT cjfa-45201 31 1 8 8 NUM cjfa-45201 31 2     SPACE cjfa-45201 31 3 this this DET cjfa-45201 31 4 tax tax NOUN cjfa-45201 31 5 is be AUX cjfa-45201 31 6 usually usually ADV cjfa-45201 31 7 referred refer VERB cjfa-45201 31 8 to to ADP cjfa-45201 31 9 as as ADP cjfa-45201 31 10 “ " PUNCT cjfa-45201 31 11 lump lump NOUN cjfa-45201 31 12 sum sum NOUN cjfa-45201 31 13 tax tax NOUN cjfa-45201 31 14 ” " PUNCT cjfa-45201 31 15 ; ; PUNCT cjfa-45201 31 16 however however ADV cjfa-45201 31 17 , , PUNCT cjfa-45201 31 18 that that DET cjfa-45201 31 19 name name NOUN cjfa-45201 31 20 does do AUX cjfa-45201 31 21 not not PART cjfa-45201 31 22 correspond correspond VERB cjfa-45201 31 23 with with ADP cjfa-45201 31 24 it it PRON cjfa-45201 31 25 ’s ’ VERB cjfa-45201 31 26 nature nature NOUN cjfa-45201 31 27 . . PUNCT cjfa-45201 32 1 therefore therefore ADV cjfa-45201 32 2 , , PUNCT cjfa-45201 32 3 this this DET cjfa-45201 32 4 article article NOUN cjfa-45201 32 5 will will AUX cjfa-45201 32 6 use use VERB cjfa-45201 32 7 the the DET cjfa-45201 32 8 shorter short ADJ cjfa-45201 32 9 name name NOUN cjfa-45201 32 10 ‘ ' PUNCT cjfa-45201 32 11 revenuebased revenuebase VERB cjfa-45201 32 12 tax tax NOUN cjfa-45201 32 13 ’ ' PUNCT cjfa-45201 32 14 . . PUNCT cjfa-45201 33 1 a a DET cjfa-45201 33 2 theoretical theoretical ADJ cjfa-45201 33 3 analysis analysis NOUN cjfa-45201 33 4 of of ADP cjfa-45201 33 5 the the DET cjfa-45201 33 6 new new ADJ cjfa-45201 33 7 polish polish ADJ cjfa-45201 33 8 income income NOUN cjfa-45201 33 9 tax tax NOUN cjfa-45201 33 10 system system NOUN cjfa-45201 33 11 149149 149149 NUM cjfa-45201 33 12 the the DET cjfa-45201 33 13 optimal optimal ADJ cjfa-45201 33 14 form form NOUN cjfa-45201 33 15 of of ADP cjfa-45201 33 16 taxation taxation NOUN cjfa-45201 33 17 . . PUNCT cjfa-45201 34 1 those those DET cjfa-45201 34 2 choices choice NOUN cjfa-45201 34 3 are be AUX cjfa-45201 34 4 particularly particularly ADV cjfa-45201 34 5 interesting interesting ADJ cjfa-45201 34 6 due due ADP cjfa-45201 34 7 to to ADP cjfa-45201 34 8 the the DET cjfa-45201 34 9 fact fact NOUN cjfa-45201 34 10 that that SCONJ cjfa-45201 34 11 most most ADV cjfa-45201 34 12 probably probably ADV cjfa-45201 34 13 a a DET cjfa-45201 34 14 large large ADJ cjfa-45201 34 15 part part NOUN cjfa-45201 34 16 of of ADP cjfa-45201 34 17 entrepreneurs entrepreneur NOUN cjfa-45201 34 18 changed change VERB cjfa-45201 34 19 their their PRON cjfa-45201 34 20 chosen choose VERB cjfa-45201 34 21 taxing tax VERB cjfa-45201 34 22 rules rule NOUN cjfa-45201 34 23 from from ADP cjfa-45201 34 24 income income NOUN cjfa-45201 34 25 - - PUNCT cjfa-45201 34 26 based base VERB cjfa-45201 34 27 tax tax NOUN cjfa-45201 34 28 rules rule NOUN cjfa-45201 34 29 ( ( PUNCT cjfa-45201 34 30 progressive progressive ADJ cjfa-45201 34 31 tax tax NOUN cjfa-45201 34 32 and and CCONJ cjfa-45201 34 33 flat flat ADJ cjfa-45201 34 34 tax tax NOUN cjfa-45201 34 35 ) ) PUNCT cjfa-45201 34 36 to to ADP cjfa-45201 34 37 revenue revenue NOUN cjfa-45201 34 38 - - PUNCT cjfa-45201 34 39 based base VERB cjfa-45201 34 40 tax tax NOUN cjfa-45201 34 41 rules rule NOUN cjfa-45201 34 42 . . PUNCT cjfa-45201 35 1 the the DET cjfa-45201 35 2 analysed analyse VERB cjfa-45201 35 3 shift shift NOUN cjfa-45201 35 4 in in ADP cjfa-45201 35 5 the the DET cjfa-45201 35 6 income income NOUN cjfa-45201 35 7 taxation taxation NOUN cjfa-45201 35 8 system system NOUN cjfa-45201 35 9 may may AUX cjfa-45201 35 10 also also ADV cjfa-45201 35 11 form form VERB cjfa-45201 35 12 a a DET cjfa-45201 35 13 basis basis NOUN cjfa-45201 35 14 for for ADP cjfa-45201 35 15 considerations consideration NOUN cjfa-45201 35 16 on on ADP cjfa-45201 35 17 the the DET cjfa-45201 35 18 fairness fairness NOUN cjfa-45201 35 19 of of ADP cjfa-45201 35 20 the the DET cjfa-45201 35 21 old old ADJ cjfa-45201 35 22 and and CCONJ cjfa-45201 35 23 new new ADJ cjfa-45201 35 24 tax tax NOUN cjfa-45201 35 25 systems system NOUN cjfa-45201 35 26 . . PUNCT cjfa-45201 36 1 research research NOUN cjfa-45201 36 2 methodology methodology NOUN cjfa-45201 36 3 and and CCONJ cjfa-45201 36 4 research research NOUN cjfa-45201 36 5 processresearch processresearch NOUN cjfa-45201 36 6 methodology methodology NOUN cjfa-45201 36 7 and and CCONJ cjfa-45201 36 8 research research NOUN cjfa-45201 36 9 process process NOUN cjfa-45201 36 10 the the DET cjfa-45201 36 11 polish polish ADJ cjfa-45201 36 12 system system NOUN cjfa-45201 36 13 of of ADP cjfa-45201 36 14 income income NOUN cjfa-45201 36 15 taxation taxation NOUN cjfa-45201 36 16 has have AUX cjfa-45201 36 17 been be AUX cjfa-45201 36 18 changing change VERB cjfa-45201 36 19 ever ever ADV cjfa-45201 36 20 since since SCONJ cjfa-45201 36 21 its its PRON cjfa-45201 36 22 introduction introduction NOUN cjfa-45201 36 23 in in ADP cjfa-45201 36 24 1992 1992 NUM cjfa-45201 36 25 , , PUNCT cjfa-45201 36 26 just just ADV cjfa-45201 36 27 as as SCONJ cjfa-45201 36 28 other other ADJ cjfa-45201 36 29 tax tax NOUN cjfa-45201 36 30 systems system NOUN cjfa-45201 36 31 have have VERB cjfa-45201 36 32 . . PUNCT cjfa-45201 37 1 however however ADV cjfa-45201 37 2 , , PUNCT cjfa-45201 37 3 recent recent ADJ cjfa-45201 37 4 changes change NOUN cjfa-45201 37 5 ( ( PUNCT cjfa-45201 37 6 called call VERB cjfa-45201 37 7 the the DET cjfa-45201 37 8 ‘ ' PUNCT cjfa-45201 37 9 polish polish ADJ cjfa-45201 37 10 deal’9 deal’9 NOUN cjfa-45201 37 11 ) ) PUNCT cjfa-45201 37 12 are be AUX cjfa-45201 37 13 crucial crucial ADJ cjfa-45201 37 14 , , PUNCT cjfa-45201 37 15 as as SCONJ cjfa-45201 37 16 they they PRON cjfa-45201 37 17 change change VERB cjfa-45201 37 18 not not PART cjfa-45201 37 19 only only ADV cjfa-45201 37 20 the the DET cjfa-45201 37 21 income income NOUN cjfa-45201 37 22 tax tax NOUN cjfa-45201 37 23 burden burden NOUN cjfa-45201 37 24 , , PUNCT cjfa-45201 37 25 but but CCONJ cjfa-45201 37 26 also also ADV cjfa-45201 37 27 the the DET cjfa-45201 37 28 whole whole ADJ cjfa-45201 37 29 structure structure NOUN cjfa-45201 37 30 of of ADP cjfa-45201 37 31 taxation taxation NOUN cjfa-45201 37 32 on on ADP cjfa-45201 37 33 business business NOUN cjfa-45201 37 34 activity activity NOUN cjfa-45201 37 35 income income NOUN cjfa-45201 37 36 – – PUNCT cjfa-45201 37 37 potentially potentially ADV cjfa-45201 37 38 affecting affect VERB cjfa-45201 37 39 the the DET cjfa-45201 37 40 equity equity NOUN cjfa-45201 37 41 of of ADP cjfa-45201 37 42 taxation taxation NOUN cjfa-45201 37 43 , , PUNCT cjfa-45201 37 44 taxpayer taxpayer NOUN cjfa-45201 37 45 behaviour behaviour NOUN cjfa-45201 37 46 , , PUNCT cjfa-45201 37 47 and and CCONJ cjfa-45201 37 48 costs cost NOUN cjfa-45201 37 49 of of ADP cjfa-45201 37 50 compliance compliance NOUN cjfa-45201 37 51 or or CCONJ cjfa-45201 37 52 optimisation optimisation NOUN cjfa-45201 37 53 . . PUNCT cjfa-45201 38 1 therefore therefore ADV cjfa-45201 38 2 , , PUNCT cjfa-45201 38 3 only only ADV cjfa-45201 38 4 the the DET cjfa-45201 38 5 fundamental fundamental ADJ cjfa-45201 38 6 elements element NOUN cjfa-45201 38 7 of of ADP cjfa-45201 38 8 the the DET cjfa-45201 38 9 income income NOUN cjfa-45201 38 10 taxation taxation NOUN cjfa-45201 38 11 system system NOUN cjfa-45201 38 12 in in ADP cjfa-45201 38 13 2021 2021 NUM cjfa-45201 38 14 and and CCONJ cjfa-45201 38 15 2022 2022 NUM cjfa-45201 38 16 ( ( PUNCT cjfa-45201 38 17 two two NUM cjfa-45201 38 18 versions10 versions10 NOUN cjfa-45201 38 19 ) ) PUNCT cjfa-45201 38 20 will will AUX cjfa-45201 38 21 be be AUX cjfa-45201 38 22 explained explain VERB cjfa-45201 38 23 . . PUNCT cjfa-45201 39 1 further further ADJ cjfa-45201 39 2 analysis analysis NOUN cjfa-45201 39 3 concerns concern NOUN cjfa-45201 39 4 only only ADV cjfa-45201 39 5 the the DET cjfa-45201 39 6 taxation taxation NOUN cjfa-45201 39 7 of of ADP cjfa-45201 39 8 income income NOUN cjfa-45201 39 9 generated generate VERB cjfa-45201 39 10 by by ADP cjfa-45201 39 11 individuals individual NOUN cjfa-45201 39 12 running run VERB cjfa-45201 39 13 business business NOUN cjfa-45201 39 14 activities activity NOUN cjfa-45201 39 15 ( ( PUNCT cjfa-45201 39 16 as as ADP cjfa-45201 39 17 sole sole ADJ cjfa-45201 39 18 traders trader NOUN cjfa-45201 39 19 or or CCONJ cjfa-45201 39 20 as as ADP cjfa-45201 39 21 partners partner NOUN cjfa-45201 39 22 in in ADP cjfa-45201 39 23 partnerships partnership NOUN cjfa-45201 39 24 ) ) PUNCT cjfa-45201 39 25 . . PUNCT cjfa-45201 40 1 in in ADP cjfa-45201 40 2 2021 2021 NUM cjfa-45201 40 3 and and CCONJ cjfa-45201 40 4 2022 2022 NUM cjfa-45201 40 5 , , PUNCT cjfa-45201 40 6 there there PRON cjfa-45201 40 7 were be VERB cjfa-45201 40 8 four four NUM cjfa-45201 40 9 possible possible ADJ cjfa-45201 40 10 ways way NOUN cjfa-45201 40 11 of of ADP cjfa-45201 40 12 taxing tax VERB cjfa-45201 40 13 business business NOUN cjfa-45201 40 14 activity activity NOUN cjfa-45201 40 15 income income NOUN cjfa-45201 40 16 generated generate VERB cjfa-45201 40 17 by by ADP cjfa-45201 40 18 individuals individual NOUN cjfa-45201 40 19 ( ( PUNCT cjfa-45201 40 20 entrepreneurs entrepreneur NOUN cjfa-45201 40 21 ) ) PUNCT cjfa-45201 40 22 in in ADP cjfa-45201 40 23 poland poland PROPN cjfa-45201 40 24 : : PUNCT cjfa-45201 40 25 tax tax NOUN cjfa-45201 40 26 scale scale NOUN cjfa-45201 40 27 ( ( PUNCT cjfa-45201 40 28 which which PRON cjfa-45201 40 29 means mean VERB cjfa-45201 40 30 progressive progressive ADJ cjfa-45201 40 31 tax tax NOUN cjfa-45201 40 32 scale scale NOUN cjfa-45201 40 33 ) ) PUNCT cjfa-45201 40 34 , , PUNCT cjfa-45201 40 35 ‘ ' PUNCT cjfa-45201 40 36 flat flat ADJ cjfa-45201 40 37 tax tax NOUN cjfa-45201 40 38 ’ ' PUNCT cjfa-45201 40 39 – – PUNCT cjfa-45201 40 40 tax tax NOUN cjfa-45201 40 41 scale scale NOUN cjfa-45201 40 42 with with ADP cjfa-45201 40 43 one one NUM cjfa-45201 40 44 rate rate NOUN cjfa-45201 40 45 of of ADP cjfa-45201 40 46 19 19 NUM cjfa-45201 40 47 % % NOUN cjfa-45201 40 48 , , PUNCT cjfa-45201 40 49 revenue revenue NOUN cjfa-45201 40 50 - - PUNCT cjfa-45201 40 51 based base VERB cjfa-45201 40 52 tax tax NOUN cjfa-45201 40 53 , , PUNCT cjfa-45201 40 54 or or CCONJ cjfa-45201 40 55 the the DET cjfa-45201 40 56 so so ADV cjfa-45201 40 57 - - PUNCT cjfa-45201 40 58 called call VERB cjfa-45201 40 59 ‘ ' PUNCT cjfa-45201 40 60 tax tax NOUN cjfa-45201 40 61 card’.11 card’.11 ADP cjfa-45201 40 62 the the DET cjfa-45201 40 63 self self NOUN cjfa-45201 40 64 - - PUNCT cjfa-45201 40 65 employed employ VERB cjfa-45201 40 66 could could AUX cjfa-45201 40 67 choose choose VERB cjfa-45201 40 68 between between ADP cjfa-45201 40 69 those those DET cjfa-45201 40 70 four four NUM cjfa-45201 40 71 forms form NOUN cjfa-45201 40 72 of of ADP cjfa-45201 40 73 taxation taxation NOUN cjfa-45201 40 74 ; ; PUNCT cjfa-45201 40 75 however however ADV cjfa-45201 40 76 , , PUNCT cjfa-45201 40 77 all all DET cjfa-45201 40 78 forms form NOUN cjfa-45201 40 79 other other ADJ cjfa-45201 40 80 than than ADP cjfa-45201 40 81 the the DET cjfa-45201 40 82 tax tax NOUN cjfa-45201 40 83 scale scale NOUN cjfa-45201 40 84 were be AUX cjfa-45201 40 85 subject subject ADJ cjfa-45201 40 86 to to ADP cjfa-45201 40 87 certain certain ADJ cjfa-45201 40 88 conditions condition NOUN cjfa-45201 40 89 . . PUNCT cjfa-45201 41 1 taxation taxation NOUN cjfa-45201 41 2 under under ADP cjfa-45201 41 3 the the DET cjfa-45201 41 4 progressive progressive ADJ cjfa-45201 41 5 tax tax NOUN cjfa-45201 41 6 scale scale NOUN cjfa-45201 41 7 in in ADP cjfa-45201 41 8 2021 2021 NUM cjfa-45201 41 9 was be AUX cjfa-45201 41 10 based base VERB cjfa-45201 41 11 on on ADP cjfa-45201 41 12 income income NOUN cjfa-45201 41 13 ; ; PUNCT cjfa-45201 41 14 however however ADV cjfa-45201 41 15 , , PUNCT cjfa-45201 41 16 the the DET cjfa-45201 41 17 taxable taxable ADJ cjfa-45201 41 18 income income NOUN cjfa-45201 41 19 was be AUX cjfa-45201 41 20 calculated calculate VERB cjfa-45201 41 21 by by ADP cjfa-45201 41 22 deducting deduct VERB cjfa-45201 41 23 some some DET cjfa-45201 41 24 expenditures expenditure NOUN cjfa-45201 41 25 from from ADP cjfa-45201 41 26 income income NOUN cjfa-45201 41 27 ( ( PUNCT cjfa-45201 41 28 deductions deduction NOUN cjfa-45201 41 29 on on ADP cjfa-45201 41 30 income income NOUN cjfa-45201 41 31 ) ) PUNCT cjfa-45201 41 32 – – PUNCT cjfa-45201 41 33 the the DET cjfa-45201 41 34 most most ADV cjfa-45201 41 35 important important ADJ cjfa-45201 41 36 were be AUX cjfa-45201 41 37 social social ADJ cjfa-45201 41 38 security security NOUN cjfa-45201 41 39 contributions contribution NOUN cjfa-45201 41 40 to to ADP cjfa-45201 41 41 the the DET cjfa-45201 41 42 social social ADJ cjfa-45201 41 43 insurance insurance NOUN cjfa-45201 41 44 institution institution NOUN cjfa-45201 41 45 ( ( PUNCT cjfa-45201 41 46 old old ADJ cjfa-45201 41 47 - - PUNCT cjfa-45201 41 48 age age NOUN cjfa-45201 41 49 pension pension NOUN cjfa-45201 41 50 fund fund NOUN cjfa-45201 41 51 , , PUNCT cjfa-45201 41 52 disabili9 disabili9 PROPN cjfa-45201 41 53     SPACE cjfa-45201 41 54 jan jan PROPN cjfa-45201 41 55 frąszczak frąszczak PROPN cjfa-45201 41 56 provides provide VERB cjfa-45201 41 57 the the DET cjfa-45201 41 58 history history NOUN cjfa-45201 41 59 and and CCONJ cjfa-45201 41 60 unusual unusual ADJ cjfa-45201 41 61 circumstances circumstance NOUN cjfa-45201 41 62 of of ADP cjfa-45201 41 63 introducing introduce VERB cjfa-45201 41 64 the the DET cjfa-45201 41 65 tax tax NOUN cjfa-45201 41 66 changes change NOUN cjfa-45201 41 67 called call VERB cjfa-45201 41 68 the the DET cjfa-45201 41 69 ‘ ' PUNCT cjfa-45201 41 70 polish polish ADJ cjfa-45201 41 71 deal deal NOUN cjfa-45201 41 72 ’ ' PUNCT cjfa-45201 41 73 ( ( PUNCT cjfa-45201 41 74 frąszczak frąszczak ADJ cjfa-45201 41 75 , , PUNCT cjfa-45201 41 76 2022 2022 NUM cjfa-45201 41 77 ) ) PUNCT cjfa-45201 41 78 . . PUNCT cjfa-45201 42 1 other other ADJ cjfa-45201 42 2 perspective perspective NOUN cjfa-45201 42 3 on on ADP cjfa-45201 42 4 that that DET cjfa-45201 42 5 process process NOUN cjfa-45201 42 6 gives give VERB cjfa-45201 42 7 ( ( PUNCT cjfa-45201 42 8 sawulski sawulski VERB cjfa-45201 42 9 et et PROPN cjfa-45201 42 10 . . PUNCT cjfa-45201 43 1 al al PROPN cjfa-45201 43 2 . . PROPN cjfa-45201 43 3 , , PUNCT cjfa-45201 43 4 2023 2023 NUM cjfa-45201 43 5 ) ) PUNCT cjfa-45201 43 6 . . PUNCT cjfa-45201 44 1 10 10 NUM cjfa-45201 44 2     SPACE cjfa-45201 44 3 there there PRON cjfa-45201 44 4 were be VERB cjfa-45201 44 5 two two NUM cjfa-45201 44 6 versions version NOUN cjfa-45201 44 7 of of ADP cjfa-45201 44 8 the the DET cjfa-45201 44 9 polish polish ADJ cjfa-45201 44 10 income income NOUN cjfa-45201 44 11 taxation taxation NOUN cjfa-45201 44 12 system system NOUN cjfa-45201 44 13 in in ADP cjfa-45201 44 14 2022 2022 NUM cjfa-45201 44 15 , , PUNCT cjfa-45201 44 16 as as SCONJ cjfa-45201 44 17 vital vital ADJ cjfa-45201 44 18 changes change NOUN cjfa-45201 44 19 were be AUX cjfa-45201 44 20 introduced introduce VERB cjfa-45201 44 21 into into ADP cjfa-45201 44 22 that that DET cjfa-45201 44 23 system system NOUN cjfa-45201 44 24 before before ADP cjfa-45201 44 25 and and CCONJ cjfa-45201 44 26 during during ADP cjfa-45201 44 27 2022 2022 NUM cjfa-45201 44 28 . . PUNCT cjfa-45201 45 1 those those DET cjfa-45201 45 2 two two NUM cjfa-45201 45 3 versions version NOUN cjfa-45201 45 4 of of ADP cjfa-45201 45 5 the the DET cjfa-45201 45 6 tax tax NOUN cjfa-45201 45 7 system system NOUN cjfa-45201 45 8 will will AUX cjfa-45201 45 9 be be AUX cjfa-45201 45 10 called call VERB cjfa-45201 45 11 polish polish ADJ cjfa-45201 45 12 deal deal NOUN cjfa-45201 45 13 1.0 1.0 NUM cjfa-45201 45 14 and and CCONJ cjfa-45201 45 15 polish polish ADJ cjfa-45201 45 16 deal deal NOUN cjfa-45201 45 17 2.0 2.0 NUM cjfa-45201 45 18 – – PUNCT cjfa-45201 45 19 as as SCONJ cjfa-45201 45 20 they they PRON cjfa-45201 45 21 are be AUX cjfa-45201 45 22 known know VERB cjfa-45201 45 23 in in ADP cjfa-45201 45 24 polish polish ADJ cjfa-45201 45 25 press press NOUN cjfa-45201 45 26 . . PUNCT cjfa-45201 46 1 11 11 NUM cjfa-45201 46 2     SPACE cjfa-45201 46 3 the the DET cjfa-45201 46 4 ‘ ' PUNCT cjfa-45201 46 5 tax tax NOUN cjfa-45201 46 6 card card NOUN cjfa-45201 46 7 ’ ' PUNCT cjfa-45201 46 8 is be AUX cjfa-45201 46 9 an an DET cjfa-45201 46 10 interesting interesting ADJ cjfa-45201 46 11 lump lump NOUN cjfa-45201 46 12 - - PUNCT cjfa-45201 46 13 sum sum NOUN cjfa-45201 46 14 form form NOUN cjfa-45201 46 15 of of ADP cjfa-45201 46 16 taxation taxation NOUN cjfa-45201 46 17 – – PUNCT cjfa-45201 46 18 however however ADV cjfa-45201 46 19 , , PUNCT cjfa-45201 46 20 since since SCONJ cjfa-45201 46 21 2022 2022 NUM cjfa-45201 46 22 , , PUNCT cjfa-45201 46 23 access access NOUN cjfa-45201 46 24 to to ADP cjfa-45201 46 25 this this DET cjfa-45201 46 26 form form NOUN cjfa-45201 46 27 of of ADP cjfa-45201 46 28 taxation taxation NOUN cjfa-45201 46 29 has have AUX cjfa-45201 46 30 been be AUX cjfa-45201 46 31 limited limit VERB cjfa-45201 46 32 to to ADP cjfa-45201 46 33 those those PRON cjfa-45201 46 34 who who PRON cjfa-45201 46 35 used use VERB cjfa-45201 46 36 it it PRON cjfa-45201 46 37 in in ADP cjfa-45201 46 38 2021 2021 NUM cjfa-45201 46 39 , , PUNCT cjfa-45201 46 40 so so ADV cjfa-45201 46 41 with with ADP cjfa-45201 46 42 time time NOUN cjfa-45201 46 43 it it PRON cjfa-45201 46 44 will will AUX cjfa-45201 46 45 disappear disappear VERB cjfa-45201 46 46 altogether altogether ADV cjfa-45201 46 47 . . PUNCT cjfa-45201 47 1 urszula urszula VERB cjfa-45201 47 2 król150150 król150150 PROPN cjfa-45201 47 3 ty ty INTJ cjfa-45201 47 4 pension pension NOUN cjfa-45201 47 5 fund fund NOUN cjfa-45201 47 6 , , PUNCT cjfa-45201 47 7 sickness sickness NOUN cjfa-45201 47 8 insurance insurance NOUN cjfa-45201 47 9 fund fund NOUN cjfa-45201 47 10 , , PUNCT cjfa-45201 47 11 and and CCONJ cjfa-45201 47 12 work work NOUN cjfa-45201 47 13 accident accident NOUN cjfa-45201 47 14 insurance insurance NOUN cjfa-45201 47 15 fund fund PROPN cjfa-45201 47 16 ) ) PUNCT cjfa-45201 47 17 . . PUNCT cjfa-45201 48 1 those those DET cjfa-45201 48 2 contributions contribution NOUN cjfa-45201 48 3 – – PUNCT cjfa-45201 48 4 apart apart ADV cjfa-45201 48 5 from from ADP cjfa-45201 48 6 some some DET cjfa-45201 48 7 exceptions exception NOUN cjfa-45201 48 8 – – PUNCT cjfa-45201 48 9 were be AUX cjfa-45201 48 10 calculated calculate VERB cjfa-45201 48 11 on on ADP cjfa-45201 48 12 a a DET cjfa-45201 48 13 fixed fix VERB cjfa-45201 48 14 basis basis NOUN cjfa-45201 48 15 and and CCONJ cjfa-45201 48 16 amounted amount VERB cjfa-45201 48 17 to to ADP cjfa-45201 48 18 pln pln PROPN cjfa-45201 48 19 11,974.37 11,974.37 PROPN cjfa-45201 48 20 per per ADP cjfa-45201 48 21 year year NOUN cjfa-45201 48 22 for for ADP cjfa-45201 48 23 an an DET cjfa-45201 48 24 entrepreneur entrepreneur NOUN cjfa-45201 48 25 . . PUNCT cjfa-45201 49 1 the the DET cjfa-45201 49 2 tax tax NOUN cjfa-45201 49 3 scale scale NOUN cjfa-45201 49 4 provided provide VERB cjfa-45201 49 5 a a DET cjfa-45201 49 6 basic basic ADJ cjfa-45201 49 7 rate rate NOUN cjfa-45201 49 8 of of ADP cjfa-45201 49 9 17 17 NUM cjfa-45201 49 10 % % NOUN cjfa-45201 49 11 which which PRON cjfa-45201 49 12 was be AUX cjfa-45201 49 13 applied apply VERB cjfa-45201 49 14 to to ADP cjfa-45201 49 15 taxable taxable ADJ cjfa-45201 49 16 income income NOUN cjfa-45201 49 17 to to ADP cjfa-45201 49 18 the the DET cjfa-45201 49 19 limit limit NOUN cjfa-45201 49 20 of of ADP cjfa-45201 49 21 pln pln PROPN cjfa-45201 49 22 85,528 85,528 NUM cjfa-45201 49 23 . . PUNCT cjfa-45201 50 1 above above ADP cjfa-45201 50 2 that that DET cjfa-45201 50 3 limit limit NOUN cjfa-45201 50 4 , , PUNCT cjfa-45201 50 5 a a DET cjfa-45201 50 6 higher high ADJ cjfa-45201 50 7 rate rate NOUN cjfa-45201 50 8 of of ADP cjfa-45201 50 9 32 32 NUM cjfa-45201 50 10 % % NOUN cjfa-45201 50 11 was be AUX cjfa-45201 50 12 applied apply VERB cjfa-45201 50 13 – – PUNCT cjfa-45201 50 14 but but CCONJ cjfa-45201 50 15 only only ADV cjfa-45201 50 16 to to ADP cjfa-45201 50 17 the the DET cjfa-45201 50 18 excess excess ADJ cjfa-45201 50 19 tax tax NOUN cjfa-45201 50 20 base base NOUN cjfa-45201 50 21 ( ( PUNCT cjfa-45201 50 22 taxable taxable ADJ cjfa-45201 50 23 income income NOUN cjfa-45201 50 24 ) ) PUNCT cjfa-45201 50 25 . . PUNCT cjfa-45201 51 1 tax tax NOUN cjfa-45201 51 2 amount amount NOUN cjfa-45201 51 3 calculation calculation NOUN cjfa-45201 51 4 rules rule NOUN cjfa-45201 51 5 are be AUX cjfa-45201 51 6 presented present VERB cjfa-45201 51 7 in in ADP cjfa-45201 51 8 table table NOUN cjfa-45201 51 9 1 1 NUM cjfa-45201 51 10 . . PUNCT cjfa-45201 52 1 it it PRON cjfa-45201 52 2 must must AUX cjfa-45201 52 3 be be AUX cjfa-45201 52 4 noted note VERB cjfa-45201 52 5 that that SCONJ cjfa-45201 52 6 in in ADP cjfa-45201 52 7 2021 2021 NUM cjfa-45201 52 8 , , PUNCT cjfa-45201 52 9 the the DET cjfa-45201 52 10 scale scale NOUN cjfa-45201 52 11 also also ADV cjfa-45201 52 12 provided provide VERB cjfa-45201 52 13 for for ADP cjfa-45201 52 14 a a DET cjfa-45201 52 15 tax tax NOUN cjfa-45201 52 16 - - PUNCT cjfa-45201 52 17 decreasing decrease VERB cjfa-45201 52 18 amount amount NOUN cjfa-45201 52 19 that that PRON cjfa-45201 52 20 was be AUX cjfa-45201 52 21 dependent dependent ADJ cjfa-45201 52 22 on on ADP cjfa-45201 52 23 the the DET cjfa-45201 52 24 income income NOUN cjfa-45201 52 25 . . PUNCT cjfa-45201 53 1 details detail NOUN cjfa-45201 53 2 on on ADP cjfa-45201 53 3 that that DET cjfa-45201 53 4 amount amount NOUN cjfa-45201 53 5 are be AUX cjfa-45201 53 6 presented present VERB cjfa-45201 53 7 in in ADP cjfa-45201 53 8 table table NOUN cjfa-45201 53 9 2 2 NUM cjfa-45201 53 10 . . PUNCT cjfa-45201 53 11 one one NUM cjfa-45201 53 12 type type NOUN cjfa-45201 53 13 of of ADP cjfa-45201 53 14 tax tax NOUN cjfa-45201 53 15 reliefs relief NOUN cjfa-45201 53 16 in in ADP cjfa-45201 53 17 2021 2021 NUM cjfa-45201 53 18 consisted consist VERB cjfa-45201 53 19 in in ADP cjfa-45201 53 20 a a DET cjfa-45201 53 21 deduction deduction NOUN cjfa-45201 53 22 of of ADP cjfa-45201 53 23 a a DET cjfa-45201 53 24 set set VERB cjfa-45201 53 25 amount amount NOUN cjfa-45201 53 26 ( ( PUNCT cjfa-45201 53 27 or or CCONJ cjfa-45201 53 28 part part NOUN cjfa-45201 53 29 of of ADP cjfa-45201 53 30 the the DET cjfa-45201 53 31 expenses expense NOUN cjfa-45201 53 32 ) ) PUNCT cjfa-45201 53 33 from from ADP cjfa-45201 53 34 the the DET cjfa-45201 53 35 calculated calculate VERB cjfa-45201 53 36 amount amount NOUN cjfa-45201 53 37 of of ADP cjfa-45201 53 38 tax tax NOUN cjfa-45201 53 39 . . PUNCT cjfa-45201 54 1 compulsory compulsory ADJ cjfa-45201 54 2 health health NOUN cjfa-45201 54 3 insurance insurance NOUN cjfa-45201 54 4 was be AUX cjfa-45201 54 5 a a DET cjfa-45201 54 6 very very ADV cjfa-45201 54 7 important important ADJ cjfa-45201 54 8 example example NOUN cjfa-45201 54 9 of of ADP cjfa-45201 54 10 such such ADJ cjfa-45201 54 11 tax tax NOUN cjfa-45201 54 12 relief relief NOUN cjfa-45201 54 13 . . PUNCT cjfa-45201 55 1 health health NOUN cjfa-45201 55 2 insurance insurance NOUN cjfa-45201 55 3 was be AUX cjfa-45201 55 4 calculated calculate VERB cjfa-45201 55 5 as as ADP cjfa-45201 55 6 9 9 NUM cjfa-45201 55 7 % % NOUN cjfa-45201 55 8 of of ADP cjfa-45201 55 9 a a DET cjfa-45201 55 10 fixed fix VERB cjfa-45201 55 11 basis12 basis12 NOUN cjfa-45201 55 12 ( ( PUNCT cjfa-45201 55 13 in in ADP cjfa-45201 55 14 2021 2021 NUM cjfa-45201 55 15 it it PRON cjfa-45201 55 16 was be AUX cjfa-45201 55 17 pln pln PROPN cjfa-45201 55 18 4562.25 4562.25 NUM cjfa-45201 55 19 annually annually ADV cjfa-45201 55 20 ) ) PUNCT cjfa-45201 55 21 , , PUNCT cjfa-45201 55 22 but but CCONJ cjfa-45201 55 23 the the DET cjfa-45201 55 24 deduction deduction NOUN cjfa-45201 55 25 was be AUX cjfa-45201 55 26 7.75 7.75 NUM cjfa-45201 55 27 % % NOUN cjfa-45201 55 28 of of ADP cjfa-45201 55 29 that that DET cjfa-45201 55 30 basis basis NOUN cjfa-45201 55 31 ( ( PUNCT cjfa-45201 55 32 in in ADP cjfa-45201 55 33 2021 2021 NUM cjfa-45201 55 34 it it PRON cjfa-45201 55 35 was be AUX cjfa-45201 55 36 pln pln PROPN cjfa-45201 55 37 3928.60 3928.60 NUM cjfa-45201 55 38 annually annually ADV cjfa-45201 55 39 ) ) PUNCT cjfa-45201 55 40 . . PUNCT cjfa-45201 56 1 as as ADP cjfa-45201 56 2 a a DET cjfa-45201 56 3 result result NOUN cjfa-45201 56 4 , , PUNCT cjfa-45201 56 5 health health NOUN cjfa-45201 56 6 insurance insurance NOUN cjfa-45201 56 7 was be AUX cjfa-45201 56 8 not not PART cjfa-45201 56 9 a a DET cjfa-45201 56 10 particularly particularly ADV cjfa-45201 56 11 important important ADJ cjfa-45201 56 12 economic economic ADJ cjfa-45201 56 13 burden burden NOUN cjfa-45201 56 14 . . PUNCT cjfa-45201 57 1 as as SCONJ cjfa-45201 57 2 mentioned mention VERB cjfa-45201 57 3 before before ADV cjfa-45201 57 4 , , PUNCT cjfa-45201 57 5 significant significant ADJ cjfa-45201 57 6 changes change NOUN cjfa-45201 57 7 were be AUX cjfa-45201 57 8 introduced introduce VERB cjfa-45201 57 9 to to ADP cjfa-45201 57 10 progressive progressive ADJ cjfa-45201 57 11 taxation taxation NOUN cjfa-45201 57 12 in in ADP cjfa-45201 57 13 2022 2022 NUM cjfa-45201 57 14 . . PUNCT cjfa-45201 58 1 the the DET cjfa-45201 58 2 first first ADJ cjfa-45201 58 3 important important ADJ cjfa-45201 58 4 shift shift NOUN cjfa-45201 58 5 was be AUX cjfa-45201 58 6 the the DET cjfa-45201 58 7 scale scale NOUN cjfa-45201 58 8 – – PUNCT cjfa-45201 58 9 a a DET cjfa-45201 58 10 new new ADJ cjfa-45201 58 11 threshold threshold NOUN cjfa-45201 58 12 for for ADP cjfa-45201 58 13 applying apply VERB cjfa-45201 58 14 a a DET cjfa-45201 58 15 higher high ADJ cjfa-45201 58 16 tax tax NOUN cjfa-45201 58 17 rate rate NOUN cjfa-45201 58 18 . . PUNCT cjfa-45201 59 1 another another DET cjfa-45201 59 2 new new ADJ cjfa-45201 59 3 solution solution NOUN cjfa-45201 59 4 was be AUX cjfa-45201 59 5 a a DET cjfa-45201 59 6 new new ADJ cjfa-45201 59 7 tax tax NOUN cjfa-45201 59 8 - - PUNCT cjfa-45201 59 9 decreasing decrease VERB cjfa-45201 59 10 amount amount NOUN cjfa-45201 59 11 that that PRON cjfa-45201 59 12 was be AUX cjfa-45201 59 13 not not PART cjfa-45201 59 14 dependent dependent ADJ cjfa-45201 59 15 on on ADP cjfa-45201 59 16 income income NOUN cjfa-45201 59 17 . . PUNCT cjfa-45201 60 1 those those DET cjfa-45201 60 2 changes change NOUN cjfa-45201 60 3 are be AUX cjfa-45201 60 4 presented present VERB cjfa-45201 60 5 in in ADP cjfa-45201 60 6 table table NOUN cjfa-45201 60 7 3 3 NUM cjfa-45201 60 8 . . PUNCT cjfa-45201 60 9 table table NOUN cjfa-45201 60 10 1 1 NUM cjfa-45201 60 11 . . PUNCT cjfa-45201 60 12 tax tax NOUN cjfa-45201 60 13 amount amount NOUN cjfa-45201 60 14 calculation calculation NOUN cjfa-45201 60 15 rules rule NOUN cjfa-45201 60 16 in in ADP cjfa-45201 60 17 poland poland PROPN cjfa-45201 60 18 – – PUNCT cjfa-45201 60 19 progressive progressive ADJ cjfa-45201 60 20 tax tax NOUN cjfa-45201 60 21 scale scale NOUN cjfa-45201 60 22 in in ADP cjfa-45201 60 23 2021 2021 NUM cjfa-45201 60 24 annual annual ADJ cjfa-45201 60 25 taxable taxable ADJ cjfa-45201 60 26 income income NOUN cjfa-45201 60 27 tax tax NOUN cjfa-45201 60 28 amount amount NOUN cjfa-45201 60 29 calculation calculation NOUN cjfa-45201 60 30 rules rule VERB cjfa-45201 60 31 over over ADP cjfa-45201 60 32 up up ADP cjfa-45201 60 33 to to ADP cjfa-45201 60 34 pln pln PROPN cjfa-45201 60 35 85,528 85,528 NUM cjfa-45201 60 36 17 17 NUM cjfa-45201 60 37 % % NOUN cjfa-45201 60 38 of of ADP cjfa-45201 60 39 the the DET cjfa-45201 60 40 tax tax NOUN cjfa-45201 60 41 base base NOUN cjfa-45201 60 42 less less ADJ cjfa-45201 60 43 the the DET cjfa-45201 60 44 tax tax NOUN cjfa-45201 60 45 - - PUNCT cjfa-45201 60 46 decreasing decrease VERB cjfa-45201 60 47 amount amount NOUN cjfa-45201 60 48 pln pln NOUN cjfa-45201 60 49 85,528 85,528 NUM cjfa-45201 60 50 pln pln PROPN cjfa-45201 60 51 14,539.76 14,539.76 PROPN cjfa-45201 61 1 + + CCONJ cjfa-45201 61 2 32 32 NUM cjfa-45201 61 3 % % NOUN cjfa-45201 61 4 of of ADP cjfa-45201 61 5 excess excess ADJ cjfa-45201 61 6 tax tax NOUN cjfa-45201 61 7 base base NOUN cjfa-45201 61 8 above above ADP cjfa-45201 61 9 pln pln PROPN cjfa-45201 61 10 85,528 85,528 NUM cjfa-45201 61 11 s s NOUN cjfa-45201 61 12 o o X cjfa-45201 61 13 u u NOUN cjfa-45201 61 14 r r NOUN cjfa-45201 61 15 c c NOUN cjfa-45201 61 16 e e NOUN cjfa-45201 61 17 : : PUNCT cjfa-45201 61 18 act act NOUN cjfa-45201 61 19 of of ADP cjfa-45201 61 20 26 26 NUM cjfa-45201 61 21 july july PROPN cjfa-45201 61 22 1991 1991 NUM cjfa-45201 61 23 on on ADP cjfa-45201 61 24 personal personal ADJ cjfa-45201 61 25 income income NOUN cjfa-45201 61 26 tax tax NOUN cjfa-45201 61 27 ( ( PUNCT cjfa-45201 61 28 consolidated consolidated ADJ cjfa-45201 61 29 text text NOUN cjfa-45201 61 30 : : PUNCT cjfa-45201 61 31 journal journal NOUN cjfa-45201 61 32 of of ADP cjfa-45201 61 33 laws law NOUN cjfa-45201 61 34 , , PUNCT cjfa-45201 61 35 2021 2021 NUM cjfa-45201 61 36 , , PUNCT cjfa-45201 61 37 no no NOUN cjfa-45201 61 38 . . NOUN cjfa-45201 61 39 1128 1128 NUM cjfa-45201 61 40 as as SCONJ cjfa-45201 61 41 amended amend VERB cjfa-45201 61 42 ) ) PUNCT cjfa-45201 61 43 . . PUNCT cjfa-45201 62 1 12 12 NUM cjfa-45201 62 2     SPACE cjfa-45201 62 3 that that DET cjfa-45201 62 4 basis basis NOUN cjfa-45201 62 5 is be AUX cjfa-45201 62 6 75 75 NUM cjfa-45201 62 7 % % NOUN cjfa-45201 62 8 of of ADP cjfa-45201 62 9 average average ADJ cjfa-45201 62 10 monthly monthly ADJ cjfa-45201 62 11 earnings earning NOUN cjfa-45201 62 12 in in ADP cjfa-45201 62 13 national national ADJ cjfa-45201 62 14 economy economy NOUN cjfa-45201 62 15 . . PUNCT cjfa-45201 63 1 a a DET cjfa-45201 63 2 theoretical theoretical ADJ cjfa-45201 63 3 analysis analysis NOUN cjfa-45201 63 4 of of ADP cjfa-45201 63 5 the the DET cjfa-45201 63 6 new new ADJ cjfa-45201 63 7 polish polish ADJ cjfa-45201 63 8 income income NOUN cjfa-45201 63 9 tax tax NOUN cjfa-45201 63 10 system system NOUN cjfa-45201 63 11 151151 151151 NUM cjfa-45201 63 12 table table NOUN cjfa-45201 63 13 2 2 NUM cjfa-45201 63 14 . . PUNCT cjfa-45201 63 15 tax tax NOUN cjfa-45201 63 16 - - PUNCT cjfa-45201 63 17 decreasing decrease VERB cjfa-45201 63 18 amount amount NOUN cjfa-45201 63 19 in in ADP cjfa-45201 63 20 poland poland PROPN cjfa-45201 63 21 – – PUNCT cjfa-45201 63 22 progressive progressive ADJ cjfa-45201 63 23 tax tax NOUN cjfa-45201 63 24 scale scale NOUN cjfa-45201 63 25 in in ADP cjfa-45201 63 26 2021 2021 NUM cjfa-45201 63 27 annual annual ADJ cjfa-45201 63 28 taxable taxable ADJ cjfa-45201 63 29 income income NOUN cjfa-45201 63 30 annual annual ADJ cjfa-45201 63 31 tax tax NOUN cjfa-45201 63 32 - - PUNCT cjfa-45201 63 33 decreasing decrease VERB cjfa-45201 63 34 amount amount NOUN cjfa-45201 63 35 over over ADP cjfa-45201 63 36 up up ADP cjfa-45201 63 37 to to ADP cjfa-45201 63 38 pln pln PROPN cjfa-45201 63 39 8,000 8,000 NUM cjfa-45201 63 40 pln pln PROPN cjfa-45201 63 41 1,360 1,360 NUM cjfa-45201 63 42 pln pln PROPN cjfa-45201 63 43 8,000 8,000 NUM cjfa-45201 63 44 pln pln PROPN cjfa-45201 63 45 13,000 13,000 NUM cjfa-45201 63 46 pln pln PROPN cjfa-45201 63 47 1,360 1,360 NUM cjfa-45201 63 48 – – PUNCT cjfa-45201 63 49 [ [ X cjfa-45201 63 50 pln pln X cjfa-45201 63 51 834.88 834.88 NUM cjfa-45201 63 52 x x SYM cjfa-45201 63 53 ( ( PUNCT cjfa-45201 63 54 taxable taxable ADJ cjfa-45201 63 55 income income NOUN cjfa-45201 63 56 – – PUNCT cjfa-45201 63 57 pln pln NOUN cjfa-45201 63 58 8,000 8,000 NUM cjfa-45201 63 59 ) ) PUNCT cjfa-45201 63 60 : : PUNCT cjfa-45201 63 61 pln pln PROPN cjfa-45201 63 62 5,000 5,000 NUM cjfa-45201 63 63 ] ] PUNCT cjfa-45201 63 64 pln pln PROPN cjfa-45201 63 65 13,000 13,000 NUM cjfa-45201 63 66 pln pln PROPN cjfa-45201 63 67 85,528 85,528 NUM cjfa-45201 63 68 pln pln PROPN cjfa-45201 63 69 525.12 525.12 NUM cjfa-45201 63 70 pln pln PROPN cjfa-45201 63 71 85,528 85,528 NUM cjfa-45201 63 72 pln pln PROPN cjfa-45201 63 73 127,000 127,000 NUM cjfa-45201 63 74 pln pln PROPN cjfa-45201 63 75 525.12 525.12 NUM cjfa-45201 63 76 – – PUNCT cjfa-45201 63 77 [ [ X cjfa-45201 63 78 pln pln NOUN cjfa-45201 63 79 525.12 525.12 NUM cjfa-45201 63 80 x x SYM cjfa-45201 63 81 ( ( PUNCT cjfa-45201 63 82 taxable taxable ADJ cjfa-45201 63 83 income income NOUN cjfa-45201 63 84 – – PUNCT cjfa-45201 63 85 pln pln PROPN cjfa-45201 63 86 85,528 85,528 NUM cjfa-45201 63 87 ): ): PUNCT cjfa-45201 63 88 pln pln PROPN cjfa-45201 63 89 41,472 41,472 NUM cjfa-45201 63 90 ] ] PUNCT cjfa-45201 63 91 pln pln PROPN cjfa-45201 63 92 127,000 127,000 NUM cjfa-45201 63 93 pln pln PROPN cjfa-45201 63 94 0 0 PROPN cjfa-45201 63 95 s s PART cjfa-45201 63 96 o o NOUN cjfa-45201 63 97 u u NOUN cjfa-45201 63 98 r r NOUN cjfa-45201 63 99 c c NOUN cjfa-45201 63 100 e e NOUN cjfa-45201 63 101 : : PUNCT cjfa-45201 63 102 act act NOUN cjfa-45201 63 103 of of ADP cjfa-45201 63 104 26 26 NUM cjfa-45201 63 105 july july PROPN cjfa-45201 63 106 1991 1991 NUM cjfa-45201 63 107 on on ADP cjfa-45201 63 108 personal personal ADJ cjfa-45201 63 109 income income NOUN cjfa-45201 63 110 tax tax NOUN cjfa-45201 63 111 ( ( PUNCT cjfa-45201 63 112 consolidated consolidated ADJ cjfa-45201 63 113 text text NOUN cjfa-45201 63 114 : : PUNCT cjfa-45201 63 115 journal journal NOUN cjfa-45201 63 116 of of ADP cjfa-45201 63 117 laws law NOUN cjfa-45201 63 118 , , PUNCT cjfa-45201 63 119 2021 2021 NUM cjfa-45201 63 120 , , PUNCT cjfa-45201 63 121 no no NOUN cjfa-45201 63 122 . . NOUN cjfa-45201 63 123 1128 1128 NUM cjfa-45201 63 124 as as SCONJ cjfa-45201 63 125 amended amend VERB cjfa-45201 63 126 ) ) PUNCT cjfa-45201 63 127 . . PUNCT cjfa-45201 64 1 the the DET cjfa-45201 64 2 year year NOUN cjfa-45201 64 3 2022 2022 NUM cjfa-45201 64 4 also also ADV cjfa-45201 64 5 brought bring VERB cjfa-45201 64 6 another another DET cjfa-45201 64 7 modification modification NOUN cjfa-45201 64 8 in in ADP cjfa-45201 64 9 the the DET cjfa-45201 64 10 polish polish ADJ cjfa-45201 64 11 tax tax NOUN cjfa-45201 64 12 system system NOUN cjfa-45201 64 13 . . PUNCT cjfa-45201 65 1 the the DET cjfa-45201 65 2 base base NOUN cjfa-45201 65 3 for for ADP cjfa-45201 65 4 calculating calculate VERB cjfa-45201 65 5 health health NOUN cjfa-45201 65 6 insurance insurance NOUN cjfa-45201 65 7 imposed impose VERB cjfa-45201 65 8 on on ADP cjfa-45201 65 9 entrepreneurs entrepreneur NOUN cjfa-45201 65 10 was be AUX cjfa-45201 65 11 altered alter VERB cjfa-45201 65 12 – – PUNCT cjfa-45201 65 13 it it PRON cjfa-45201 65 14 was be AUX cjfa-45201 65 15 to to PART cjfa-45201 65 16 be be AUX cjfa-45201 65 17 computed compute VERB cjfa-45201 65 18 on on ADP cjfa-45201 65 19 the the DET cjfa-45201 65 20 basis basis NOUN cjfa-45201 65 21 of of ADP cjfa-45201 65 22 income income NOUN cjfa-45201 65 23 . . PUNCT cjfa-45201 66 1 to to PART cjfa-45201 66 2 balance balance VERB cjfa-45201 66 3 that that PRON cjfa-45201 66 4 , , PUNCT cjfa-45201 66 5 a a DET cjfa-45201 66 6 new new ADJ cjfa-45201 66 7 income income NOUN cjfa-45201 66 8 tax tax NOUN cjfa-45201 66 9 deduction deduction NOUN cjfa-45201 66 10 was be AUX cjfa-45201 66 11 introduced introduce VERB cjfa-45201 66 12 – – PUNCT cjfa-45201 66 13 the the DET cjfa-45201 66 14 ‘ ' PUNCT cjfa-45201 66 15 middle middle ADJ cjfa-45201 66 16 - - PUNCT cjfa-45201 66 17 class class NOUN cjfa-45201 66 18 deduction deduction NOUN cjfa-45201 66 19 ’ ' PUNCT cjfa-45201 66 20 , , PUNCT cjfa-45201 66 21 decreasing decrease VERB cjfa-45201 66 22 taxable taxable ADJ cjfa-45201 66 23 income income NOUN cjfa-45201 66 24 . . PUNCT cjfa-45201 67 1 details detail NOUN cjfa-45201 67 2 on on ADP cjfa-45201 67 3 the the DET cjfa-45201 67 4 respective respective ADJ cjfa-45201 67 5 amounts amount NOUN cjfa-45201 67 6 are be AUX cjfa-45201 67 7 demonstrated demonstrate VERB cjfa-45201 67 8 in in ADP cjfa-45201 67 9 table table NOUN cjfa-45201 67 10 4 4 NUM cjfa-45201 67 11 . . PUNCT cjfa-45201 67 12 table table NOUN cjfa-45201 67 13 3 3 NUM cjfa-45201 67 14 . . PUNCT cjfa-45201 67 15 tax tax NOUN cjfa-45201 67 16 amount amount NOUN cjfa-45201 67 17 calculation calculation NOUN cjfa-45201 67 18 rules rule NOUN cjfa-45201 67 19 in in ADP cjfa-45201 67 20 poland poland PROPN cjfa-45201 67 21 – – PUNCT cjfa-45201 67 22 progressive progressive ADJ cjfa-45201 67 23 tax tax NOUN cjfa-45201 67 24 scale scale NOUN cjfa-45201 67 25 in in ADP cjfa-45201 67 26 2022 2022 NUM cjfa-45201 67 27 , , PUNCT cjfa-45201 67 28 first first ADJ cjfa-45201 67 29 version version NOUN cjfa-45201 67 30 ( ( PUNCT cjfa-45201 67 31 polish polish PROPN cjfa-45201 67 32 deal deal NOUN cjfa-45201 67 33 1.0 1.0 NUM cjfa-45201 67 34 ) ) PUNCT cjfa-45201 67 35 annual annual ADJ cjfa-45201 67 36 taxable taxable ADJ cjfa-45201 67 37 income income NOUN cjfa-45201 67 38 tax tax NOUN cjfa-45201 67 39 amount amount NOUN cjfa-45201 67 40 calculation calculation NOUN cjfa-45201 67 41 rules rule VERB cjfa-45201 67 42 over over ADP cjfa-45201 67 43 up up ADP cjfa-45201 67 44 to to ADP cjfa-45201 67 45 pln pln PROPN cjfa-45201 67 46 120,000 120,000 NUM cjfa-45201 67 47 17 17 NUM cjfa-45201 67 48 % % NOUN cjfa-45201 67 49 of of ADP cjfa-45201 67 50 taxable taxable ADJ cjfa-45201 67 51 income income NOUN cjfa-45201 67 52 less less ADJ cjfa-45201 67 53 the the DET cjfa-45201 67 54 tax tax NOUN cjfa-45201 67 55 - - PUNCT cjfa-45201 67 56 decreasing decrease VERB cjfa-45201 67 57 amount amount NOUN cjfa-45201 67 58 ( ( PUNCT cjfa-45201 67 59 set set NOUN cjfa-45201 67 60 amount amount NOUN cjfa-45201 67 61 pln pln NOUN cjfa-45201 67 62 5,100 5,100 NUM cjfa-45201 67 63 ) ) PUNCT cjfa-45201 67 64 pln pln PROPN cjfa-45201 67 65 120,000 120,000 NUM cjfa-45201 67 66 pln pln PROPN cjfa-45201 67 67 15,300 15,300 NUM cjfa-45201 67 68 + + CCONJ cjfa-45201 67 69 32 32 NUM cjfa-45201 67 70 % % NOUN cjfa-45201 67 71 of of ADP cjfa-45201 67 72 excess excess ADJ cjfa-45201 67 73 tax tax NOUN cjfa-45201 67 74 base base NOUN cjfa-45201 67 75 above above ADP cjfa-45201 67 76 pln pln PROPN cjfa-45201 67 77 120,000 120,000 NUM cjfa-45201 67 78 s s NOUN cjfa-45201 67 79 o o NOUN cjfa-45201 67 80 u u NOUN cjfa-45201 67 81 r r NOUN cjfa-45201 67 82 c c NOUN cjfa-45201 67 83 e e NOUN cjfa-45201 67 84 : : PUNCT cjfa-45201 67 85 act act NOUN cjfa-45201 67 86 of of ADP cjfa-45201 67 87 26 26 NUM cjfa-45201 67 88 july july PROPN cjfa-45201 67 89 1991 1991 NUM cjfa-45201 67 90 on on ADP cjfa-45201 67 91 personal personal ADJ cjfa-45201 67 92 income income NOUN cjfa-45201 67 93 tax tax NOUN cjfa-45201 67 94 ( ( PUNCT cjfa-45201 67 95 consolidated consolidated ADJ cjfa-45201 67 96 text text NOUN cjfa-45201 67 97 : : PUNCT cjfa-45201 67 98 journal journal NOUN cjfa-45201 67 99 of of ADP cjfa-45201 67 100 laws law NOUN cjfa-45201 67 101 , , PUNCT cjfa-45201 67 102 2021 2021 NUM cjfa-45201 67 103 , , PUNCT cjfa-45201 67 104 no no NOUN cjfa-45201 67 105 . . NOUN cjfa-45201 67 106 1128 1128 NUM cjfa-45201 67 107 as as SCONJ cjfa-45201 67 108 amended amend VERB cjfa-45201 67 109 ) ) PUNCT cjfa-45201 67 110 . . PUNCT cjfa-45201 68 1 urszula urszula VERB cjfa-45201 68 2 król152152 król152152 PROPN cjfa-45201 68 3 table table NOUN cjfa-45201 68 4 4 4 NUM cjfa-45201 68 5 . . PUNCT cjfa-45201 68 6 income income NOUN cjfa-45201 68 7 tax tax NOUN cjfa-45201 68 8 ‘ ' PUNCT cjfa-45201 68 9 middle middle ADJ cjfa-45201 68 10 - - PUNCT cjfa-45201 68 11 class class NOUN cjfa-45201 68 12 deduction deduction NOUN cjfa-45201 68 13 ’ ' PUNCT cjfa-45201 68 14 calculation calculation NOUN cjfa-45201 68 15 rules rule NOUN cjfa-45201 68 16 in in ADP cjfa-45201 68 17 poland poland PROPN cjfa-45201 68 18 – – PUNCT cjfa-45201 68 19 progressive progressive ADJ cjfa-45201 68 20 tax tax NOUN cjfa-45201 68 21 scale scale NOUN cjfa-45201 68 22 in in ADP cjfa-45201 68 23 2022 2022 NUM cjfa-45201 68 24 , , PUNCT cjfa-45201 68 25 first first ADJ cjfa-45201 68 26 version version NOUN cjfa-45201 68 27 ( ( PUNCT cjfa-45201 68 28 polish polish PROPN cjfa-45201 68 29 deal deal NOUN cjfa-45201 68 30 1.0 1.0 NUM cjfa-45201 68 31 ) ) PUNCT cjfa-45201 68 32 annual annual ADJ cjfa-45201 68 33 income income NOUN cjfa-45201 68 34 ‘ ' PUNCT cjfa-45201 68 35 middle middle ADJ cjfa-45201 68 36 - - PUNCT cjfa-45201 68 37 class class NOUN cjfa-45201 68 38 ’ ' PUNCT cjfa-45201 68 39 tax tax NOUN cjfa-45201 68 40 deduction deduction NOUN cjfa-45201 68 41 calculation calculation NOUN cjfa-45201 68 42 rules rule VERB cjfa-45201 68 43 over over ADP cjfa-45201 68 44 pln pln PROPN cjfa-45201 68 45 68,412 68,412 NUM cjfa-45201 68 46 and and CCONJ cjfa-45201 68 47 up up ADP cjfa-45201 68 48 to to ADP cjfa-45201 68 49 pln pln PROPN cjfa-45201 68 50 102,588 102,588 NUM cjfa-45201 68 51 ( ( PUNCT cjfa-45201 68 52 income income NOUN cjfa-45201 68 53 x x SYM cjfa-45201 68 54 6.68 6.68 NUM cjfa-45201 68 55 % % NOUN cjfa-45201 68 56 pln pln PROPN cjfa-45201 68 57 4,566)/0.17 4,566)/0.17 PROPN cjfa-45201 68 58 over over ADP cjfa-45201 68 59 pln pln PROPN cjfa-45201 68 60 102,588 102,588 NUM cjfa-45201 68 61 and and CCONJ cjfa-45201 68 62 up up ADP cjfa-45201 68 63 to to ADP cjfa-45201 68 64 pln pln PROPN cjfa-45201 68 65 133,692 133,692 NUM cjfa-45201 68 66 ( ( PUNCT cjfa-45201 68 67 income income NOUN cjfa-45201 68 68 x x SYM cjfa-45201 68 69 ( ( PUNCT cjfa-45201 68 70 -7.35 -7.35 NOUN cjfa-45201 68 71 % % NOUN cjfa-45201 68 72 ) ) PUNCT cjfa-45201 69 1 + + CCONJ cjfa-45201 69 2 pln pln PROPN cjfa-45201 69 3 9,829)/0.17 9,829)/0.17 PROPN cjfa-45201 69 4 s s PART cjfa-45201 69 5 o o X cjfa-45201 69 6 u u NOUN cjfa-45201 69 7 r r NOUN cjfa-45201 69 8 c c NOUN cjfa-45201 69 9 e e NOUN cjfa-45201 69 10 : : PUNCT cjfa-45201 69 11 own own ADJ cjfa-45201 69 12 elaboration elaboration NOUN cjfa-45201 69 13 on on ADP cjfa-45201 69 14 the the DET cjfa-45201 69 15 basis basis NOUN cjfa-45201 69 16 of of ADP cjfa-45201 69 17 : : PUNCT cjfa-45201 69 18 act act NOUN cjfa-45201 69 19 of of ADP cjfa-45201 69 20 26 26 NUM cjfa-45201 69 21 july july PROPN cjfa-45201 69 22 1991 1991 NUM cjfa-45201 69 23 on on ADP cjfa-45201 69 24 personal personal ADJ cjfa-45201 69 25 income income NOUN cjfa-45201 69 26 tax tax NOUN cjfa-45201 69 27 ( ( PUNCT cjfa-45201 69 28 consolidated consolidated ADJ cjfa-45201 69 29 text text NOUN cjfa-45201 69 30 : : PUNCT cjfa-45201 69 31 journal journal NOUN cjfa-45201 69 32 of of ADP cjfa-45201 69 33 laws law NOUN cjfa-45201 69 34 , , PUNCT cjfa-45201 69 35 2021 2021 NUM cjfa-45201 69 36 , , PUNCT cjfa-45201 69 37 no no NOUN cjfa-45201 69 38 . . NOUN cjfa-45201 69 39 1128 1128 NUM cjfa-45201 69 40 as as SCONJ cjfa-45201 69 41 amended amend VERB cjfa-45201 69 42 ) ) PUNCT cjfa-45201 69 43 . . PUNCT cjfa-45201 70 1 the the DET cjfa-45201 70 2 described describe VERB cjfa-45201 70 3 reform reform NOUN cjfa-45201 70 4 proved prove VERB cjfa-45201 70 5 to to PART cjfa-45201 70 6 be be AUX cjfa-45201 70 7 a a DET cjfa-45201 70 8 failure failure NOUN cjfa-45201 70 9 as as ADV cjfa-45201 70 10 soon soon ADV cjfa-45201 70 11 as as SCONJ cjfa-45201 70 12 tax tax NOUN cjfa-45201 70 13 year year NOUN cjfa-45201 70 14 2022 2022 NUM cjfa-45201 70 15 began begin VERB cjfa-45201 70 16 . . PUNCT cjfa-45201 71 1 in in ADP cjfa-45201 71 2 order order NOUN cjfa-45201 71 3 to to PART cjfa-45201 71 4 avoid avoid VERB cjfa-45201 71 5 a a DET cjfa-45201 71 6 pr pr NOUN cjfa-45201 71 7 disaster disaster NOUN cjfa-45201 71 8 , , PUNCT cjfa-45201 71 9 politicians politician NOUN cjfa-45201 71 10 decided decide VERB cjfa-45201 71 11 to to PART cjfa-45201 71 12 mitigate mitigate VERB cjfa-45201 71 13 the the DET cjfa-45201 71 14 problem problem NOUN cjfa-45201 71 15 and and CCONJ cjfa-45201 71 16 promised promise VERB cjfa-45201 71 17 further further ADJ cjfa-45201 71 18 modifications modification NOUN cjfa-45201 71 19 to to ADP cjfa-45201 71 20 the the DET cjfa-45201 71 21 income income NOUN cjfa-45201 71 22 taxation taxation NOUN cjfa-45201 71 23 system system NOUN cjfa-45201 71 24 . . PUNCT cjfa-45201 72 1 those those DET cjfa-45201 72 2 changes change NOUN cjfa-45201 72 3 took take VERB cjfa-45201 72 4 place place NOUN cjfa-45201 72 5 in in ADP cjfa-45201 72 6 the the DET cjfa-45201 72 7 middle middle NOUN cjfa-45201 72 8 of of ADP cjfa-45201 72 9 the the DET cjfa-45201 72 10 year year NOUN cjfa-45201 72 11 – – PUNCT cjfa-45201 72 12 legal legal ADJ cjfa-45201 72 13 solutions solution NOUN cjfa-45201 72 14 were be AUX cjfa-45201 72 15 introduced introduce VERB cjfa-45201 72 16 from from ADP cjfa-45201 72 17 1 1 NUM cjfa-45201 72 18 july july PROPN cjfa-45201 72 19 2022 2022 NUM cjfa-45201 72 20 , , PUNCT cjfa-45201 72 21 but but CCONJ cjfa-45201 72 22 some some PRON cjfa-45201 72 23 of of ADP cjfa-45201 72 24 them they PRON cjfa-45201 72 25 were be AUX cjfa-45201 72 26 effective effective ADJ cjfa-45201 72 27 as as ADP cjfa-45201 72 28 of of ADP cjfa-45201 72 29 1 1 NUM cjfa-45201 72 30 january january NOUN cjfa-45201 72 31 2022 2022 NUM cjfa-45201 72 32 ( ( PUNCT cjfa-45201 72 33 frąszczak frąszczak ADJ cjfa-45201 72 34 , , PUNCT cjfa-45201 72 35 2022 2022 NUM cjfa-45201 72 36 ) ) PUNCT cjfa-45201 72 37 . . PUNCT cjfa-45201 73 1 the the DET cjfa-45201 73 2 most most ADV cjfa-45201 73 3 important important ADJ cjfa-45201 73 4 adjustment adjustment NOUN cjfa-45201 73 5 was be AUX cjfa-45201 73 6 the the DET cjfa-45201 73 7 new new ADJ cjfa-45201 73 8 tax tax NOUN cjfa-45201 73 9 scale scale NOUN cjfa-45201 73 10 – – PUNCT cjfa-45201 73 11 presented present VERB cjfa-45201 73 12 in in ADP cjfa-45201 73 13 table table NOUN cjfa-45201 73 14 5 5 NUM cjfa-45201 73 15 . . PUNCT cjfa-45201 74 1 the the DET cjfa-45201 74 2 second second ADJ cjfa-45201 74 3 important important ADJ cjfa-45201 74 4 modification modification NOUN cjfa-45201 74 5 was be AUX cjfa-45201 74 6 a a DET cjfa-45201 74 7 removal removal NOUN cjfa-45201 74 8 of of ADP cjfa-45201 74 9 ‘ ' PUNCT cjfa-45201 74 10 the the DET cjfa-45201 74 11 middle middle ADJ cjfa-45201 74 12 - - PUNCT cjfa-45201 74 13 class class NOUN cjfa-45201 74 14 deduction deduction NOUN cjfa-45201 74 15 ’ ' PUNCT cjfa-45201 74 16 from from ADP cjfa-45201 74 17 the the DET cjfa-45201 74 18 legal legal ADJ cjfa-45201 74 19 system system NOUN cjfa-45201 74 20 ( ( PUNCT cjfa-45201 74 21 guziejewska guziejewska NOUN cjfa-45201 74 22 & & CCONJ cjfa-45201 74 23 witczak witczak NOUN cjfa-45201 74 24 , , PUNCT cjfa-45201 74 25 2022 2022 NUM cjfa-45201 74 26 ) ) PUNCT cjfa-45201 74 27 . . PUNCT cjfa-45201 75 1 table table NOUN cjfa-45201 75 2 5 5 NUM cjfa-45201 75 3 . . PUNCT cjfa-45201 75 4 tax tax NOUN cjfa-45201 75 5 amount amount NOUN cjfa-45201 75 6 calculation calculation NOUN cjfa-45201 75 7 rules rule NOUN cjfa-45201 75 8 in in ADP cjfa-45201 75 9 poland poland PROPN cjfa-45201 75 10 – – PUNCT cjfa-45201 75 11 progressive progressive ADJ cjfa-45201 75 12 tax tax NOUN cjfa-45201 75 13 scale scale NOUN cjfa-45201 75 14 in in ADP cjfa-45201 75 15 2022 2022 NUM cjfa-45201 75 16 , , PUNCT cjfa-45201 75 17 second second ADJ cjfa-45201 75 18 version version NOUN cjfa-45201 75 19 ( ( PUNCT cjfa-45201 75 20 polish polish NOUN cjfa-45201 75 21 deal deal NOUN cjfa-45201 75 22 2.0 2.0 NUM cjfa-45201 75 23 ) ) PUNCT cjfa-45201 75 24 annual annual ADJ cjfa-45201 75 25 taxable taxable ADJ cjfa-45201 75 26 income income NOUN cjfa-45201 75 27 tax tax NOUN cjfa-45201 75 28 amount amount NOUN cjfa-45201 75 29 calculation calculation NOUN cjfa-45201 75 30 rules rule VERB cjfa-45201 75 31 over over ADP cjfa-45201 75 32 up up ADP cjfa-45201 75 33 to to ADP cjfa-45201 75 34 pln pln PROPN cjfa-45201 75 35 120,000 120,000 NUM cjfa-45201 75 36 12 12 NUM cjfa-45201 75 37 % % NOUN cjfa-45201 75 38 of of ADP cjfa-45201 75 39 the the DET cjfa-45201 75 40 tax tax NOUN cjfa-45201 75 41 base base NOUN cjfa-45201 75 42 less less ADJ cjfa-45201 75 43 the the DET cjfa-45201 75 44 tax tax NOUN cjfa-45201 75 45 - - PUNCT cjfa-45201 75 46 decreasing decrease VERB cjfa-45201 75 47 amount amount NOUN cjfa-45201 75 48 ( ( PUNCT cjfa-45201 75 49 fixed fix VERB cjfa-45201 75 50 amount amount NOUN cjfa-45201 75 51 of of ADP cjfa-45201 75 52 pln pln PROPN cjfa-45201 75 53 3,600 3,600 NUM cjfa-45201 75 54 ) ) PUNCT cjfa-45201 75 55 pln pln PROPN cjfa-45201 75 56 120,000 120,000 NUM cjfa-45201 75 57 pln pln PROPN cjfa-45201 75 58 10,800 10,800 NUM cjfa-45201 75 59 + + CCONJ cjfa-45201 75 60 32 32 NUM cjfa-45201 75 61 % % NOUN cjfa-45201 75 62 of of ADP cjfa-45201 75 63 excess excess ADJ cjfa-45201 75 64 tax tax NOUN cjfa-45201 75 65 base base NOUN cjfa-45201 75 66 above above ADP cjfa-45201 75 67 pln pln PROPN cjfa-45201 75 68 120,000 120,000 NUM cjfa-45201 75 69 s s NOUN cjfa-45201 75 70 o o NOUN cjfa-45201 75 71 u u NOUN cjfa-45201 75 72 r r NOUN cjfa-45201 75 73 c c NOUN cjfa-45201 75 74 e e NOUN cjfa-45201 75 75 : : PUNCT cjfa-45201 75 76 act act NOUN cjfa-45201 75 77 of of ADP cjfa-45201 75 78 26 26 NUM cjfa-45201 75 79 july july PROPN cjfa-45201 75 80 1991 1991 NUM cjfa-45201 75 81 on on ADP cjfa-45201 75 82 personal personal ADJ cjfa-45201 75 83 income income NOUN cjfa-45201 75 84 tax tax NOUN cjfa-45201 75 85 ( ( PUNCT cjfa-45201 75 86 consolidated consolidated ADJ cjfa-45201 75 87 text text NOUN cjfa-45201 75 88 : : PUNCT cjfa-45201 75 89 journal journal NOUN cjfa-45201 75 90 of of ADP cjfa-45201 75 91 laws law NOUN cjfa-45201 75 92 , , PUNCT cjfa-45201 75 93 2021 2021 NUM cjfa-45201 75 94 , , PUNCT cjfa-45201 75 95 no no NOUN cjfa-45201 75 96 . . NOUN cjfa-45201 75 97 1128 1128 NUM cjfa-45201 75 98 as as SCONJ cjfa-45201 75 99 amended amend VERB cjfa-45201 75 100 ) ) PUNCT cjfa-45201 75 101 . . PUNCT cjfa-45201 76 1 another another DET cjfa-45201 76 2 form form NOUN cjfa-45201 76 3 of of ADP cjfa-45201 76 4 taxation taxation NOUN cjfa-45201 76 5 available available ADJ cjfa-45201 76 6 for for ADP cjfa-45201 76 7 entrepreneurs entrepreneur NOUN cjfa-45201 76 8 is be AUX cjfa-45201 76 9 flat flat ADJ cjfa-45201 76 10 tax tax NOUN cjfa-45201 76 11 . . PUNCT cjfa-45201 77 1 the the DET cjfa-45201 77 2 tax tax NOUN cjfa-45201 77 3 rate rate NOUN cjfa-45201 77 4 has have AUX cjfa-45201 77 5 not not PART cjfa-45201 77 6 been be AUX cjfa-45201 77 7 changed change VERB cjfa-45201 77 8 ever ever ADV cjfa-45201 77 9 since since SCONJ cjfa-45201 77 10 the the DET cjfa-45201 77 11 introduction introduction NOUN cjfa-45201 77 12 – – PUNCT cjfa-45201 77 13 it it PRON cjfa-45201 77 14 is be AUX cjfa-45201 77 15 19 19 NUM cjfa-45201 77 16 % % NOUN cjfa-45201 77 17 of of ADP cjfa-45201 77 18 taxable taxable ADJ cjfa-45201 77 19 income income NOUN cjfa-45201 77 20 . . PUNCT cjfa-45201 78 1 in in ADP cjfa-45201 78 2 that that DET cjfa-45201 78 3 system system NOUN cjfa-45201 78 4 , , PUNCT cjfa-45201 78 5 there there PRON cjfa-45201 78 6 are be VERB cjfa-45201 78 7 also also ADV cjfa-45201 78 8 some some DET cjfa-45201 78 9 deductions deduction NOUN cjfa-45201 78 10 , , PUNCT cjfa-45201 78 11 albeit albeit SCONJ cjfa-45201 78 12 limited limit VERB cjfa-45201 78 13 in in ADP cjfa-45201 78 14 comparison comparison NOUN cjfa-45201 78 15 to to ADP cjfa-45201 78 16 tax tax NOUN cjfa-45201 78 17 incentives incentive NOUN cjfa-45201 78 18 accessible accessible ADJ cjfa-45201 78 19 in in ADP cjfa-45201 78 20 the the DET cjfa-45201 78 21 progressive progressive ADJ cjfa-45201 78 22 scale scale NOUN cjfa-45201 78 23 tax tax NOUN cjfa-45201 78 24 system system NOUN cjfa-45201 78 25 . . PUNCT cjfa-45201 79 1 in in ADP cjfa-45201 79 2 2021 2021 NUM cjfa-45201 79 3 , , PUNCT cjfa-45201 79 4 there there PRON cjfa-45201 79 5 were be VERB cjfa-45201 79 6 two two NUM cjfa-45201 79 7 main main ADJ cjfa-45201 79 8 deductions deduction NOUN cjfa-45201 79 9 – – PUNCT cjfa-45201 79 10 social social ADJ cjfa-45201 79 11 security security NOUN cjfa-45201 79 12 contributions contribution NOUN cjfa-45201 79 13 were be AUX cjfa-45201 79 14 deductible deductible ADJ cjfa-45201 79 15 from from ADP cjfa-45201 79 16 the the DET cjfa-45201 79 17 tax tax NOUN cjfa-45201 79 18 base base NOUN cjfa-45201 79 19 , , PUNCT cjfa-45201 79 20 and and CCONJ cjfa-45201 79 21 health health NOUN cjfa-45201 79 22 insurance insurance NOUN cjfa-45201 79 23 ( ( PUNCT cjfa-45201 79 24 part part NOUN cjfa-45201 79 25 of of ADP cjfa-45201 79 26 it it PRON cjfa-45201 79 27 , , PUNCT cjfa-45201 79 28 7.75 7.75 NUM cjfa-45201 79 29 % % NOUN cjfa-45201 79 30 of of ADP cjfa-45201 79 31 the the DET cjfa-45201 79 32 calculation calculation NOUN cjfa-45201 79 33 base base NOUN cjfa-45201 79 34 ) ) PUNCT cjfa-45201 79 35 was be AUX cjfa-45201 79 36 de de ADP cjfa-45201 79 37 a a DET cjfa-45201 79 38 theoretical theoretical ADJ cjfa-45201 79 39 analysis analysis NOUN cjfa-45201 79 40 of of ADP cjfa-45201 79 41 the the DET cjfa-45201 79 42 new new ADJ cjfa-45201 79 43 polish polish ADJ cjfa-45201 79 44 income income NOUN cjfa-45201 79 45 tax tax NOUN cjfa-45201 79 46 system system NOUN cjfa-45201 79 47 153153 153153 NUM cjfa-45201 79 48 ductible ductible ADJ cjfa-45201 79 49 from from ADP cjfa-45201 79 50 the the DET cjfa-45201 79 51 charged charge VERB cjfa-45201 79 52 amount amount NOUN cjfa-45201 79 53 of of ADP cjfa-45201 79 54 tax tax NOUN cjfa-45201 79 55 . . PUNCT cjfa-45201 80 1 those those DET cjfa-45201 80 2 contributions contribution NOUN cjfa-45201 80 3 were be AUX cjfa-45201 80 4 to to PART cjfa-45201 80 5 be be AUX cjfa-45201 80 6 calculated calculate VERB cjfa-45201 80 7 basing base VERB cjfa-45201 80 8 on on ADP cjfa-45201 80 9 fixed fix VERB cjfa-45201 80 10 amounts amount NOUN cjfa-45201 80 11 , , PUNCT cjfa-45201 80 12 similarly similarly ADV cjfa-45201 80 13 to to ADP cjfa-45201 80 14 the the DET cjfa-45201 80 15 progressive progressive ADJ cjfa-45201 80 16 tax tax NOUN cjfa-45201 80 17 scale scale NOUN cjfa-45201 80 18 . . PUNCT cjfa-45201 81 1 the the DET cjfa-45201 81 2 main main ADJ cjfa-45201 81 3 change change NOUN cjfa-45201 81 4 in in ADP cjfa-45201 81 5 the the DET cjfa-45201 81 6 flat flat ADJ cjfa-45201 81 7 tax tax NOUN cjfa-45201 81 8 introduced introduce VERB cjfa-45201 81 9 by by ADP cjfa-45201 81 10 polish polish ADJ cjfa-45201 81 11 deal deal NOUN cjfa-45201 81 12 1.0 1.0 NUM cjfa-45201 81 13 in in ADP cjfa-45201 81 14 the the DET cjfa-45201 81 15 year year NOUN cjfa-45201 81 16 2022 2022 NUM cjfa-45201 81 17 was be AUX cjfa-45201 81 18 the the DET cjfa-45201 81 19 removal removal NOUN cjfa-45201 81 20 of of ADP cjfa-45201 81 21 the the DET cjfa-45201 81 22 possibility possibility NOUN cjfa-45201 81 23 to to PART cjfa-45201 81 24 deduct deduct VERB cjfa-45201 81 25 health health NOUN cjfa-45201 81 26 insurance insurance NOUN cjfa-45201 81 27 from from ADP cjfa-45201 81 28 the the DET cjfa-45201 81 29 tax tax NOUN cjfa-45201 81 30 amount amount NOUN cjfa-45201 81 31 . . PUNCT cjfa-45201 82 1 moreover moreover ADV cjfa-45201 82 2 , , PUNCT cjfa-45201 82 3 that that DET cjfa-45201 82 4 insurance insurance NOUN cjfa-45201 82 5 was be AUX cjfa-45201 82 6 to to PART cjfa-45201 82 7 be be AUX cjfa-45201 82 8 computed compute VERB cjfa-45201 82 9 on on ADP cjfa-45201 82 10 the the DET cjfa-45201 82 11 basis basis NOUN cjfa-45201 82 12 of of ADP cjfa-45201 82 13 income income NOUN cjfa-45201 82 14 and and CCONJ cjfa-45201 82 15 not not PART cjfa-45201 82 16 a a DET cjfa-45201 82 17 fixed fix VERB cjfa-45201 82 18 amount amount NOUN cjfa-45201 82 19 as as SCONJ cjfa-45201 82 20 had have AUX cjfa-45201 82 21 previously previously ADV cjfa-45201 82 22 been be AUX cjfa-45201 82 23 done do VERB cjfa-45201 82 24 . . PUNCT cjfa-45201 83 1 to to PART cjfa-45201 83 2 make make VERB cjfa-45201 83 3 this this DET cjfa-45201 83 4 switch switch NOUN cjfa-45201 83 5 less less ADV cjfa-45201 83 6 controversial controversial ADJ cjfa-45201 83 7 , , PUNCT cjfa-45201 83 8 the the DET cjfa-45201 83 9 rate rate NOUN cjfa-45201 83 10 of of ADP cjfa-45201 83 11 the the DET cjfa-45201 83 12 health health NOUN cjfa-45201 83 13 insurance insurance NOUN cjfa-45201 83 14 was be AUX cjfa-45201 83 15 changed change VERB cjfa-45201 83 16 to to ADP cjfa-45201 83 17 4.9 4.9 NUM cjfa-45201 83 18 % % NOUN cjfa-45201 83 19 , , PUNCT cjfa-45201 83 20 should should AUX cjfa-45201 83 21 the the DET cjfa-45201 83 22 entrepreneur entrepreneur NOUN cjfa-45201 83 23 choose choose VERB cjfa-45201 83 24 the the DET cjfa-45201 83 25 flat flat ADJ cjfa-45201 83 26 tax tax NOUN cjfa-45201 83 27 . . PUNCT cjfa-45201 84 1 the the DET cjfa-45201 84 2 only only ADJ cjfa-45201 84 3 element element NOUN cjfa-45201 84 4 modified modify VERB cjfa-45201 84 5 in in ADP cjfa-45201 84 6 the the DET cjfa-45201 84 7 flat flat ADJ cjfa-45201 84 8 tax tax NOUN cjfa-45201 84 9 by by ADP cjfa-45201 84 10 polish polish ADJ cjfa-45201 84 11 deal deal NOUN cjfa-45201 84 12 2.0 2.0 NUM cjfa-45201 84 13 was be AUX cjfa-45201 84 14 that that SCONJ cjfa-45201 84 15 the the DET cjfa-45201 84 16 deductibility deductibility NOUN cjfa-45201 84 17 of of ADP cjfa-45201 84 18 health health NOUN cjfa-45201 84 19 insurance insurance NOUN cjfa-45201 84 20 returned return VERB cjfa-45201 84 21 – – PUNCT cjfa-45201 84 22 but but CCONJ cjfa-45201 84 23 on on ADP cjfa-45201 84 24 different different ADJ cjfa-45201 84 25 conditions condition NOUN cjfa-45201 84 26 . . PUNCT cjfa-45201 85 1 when when SCONJ cjfa-45201 85 2 using use VERB cjfa-45201 85 3 that that DET cjfa-45201 85 4 taxation taxation NOUN cjfa-45201 85 5 form form NOUN cjfa-45201 85 6 , , PUNCT cjfa-45201 85 7 health health NOUN cjfa-45201 85 8 insurance insurance NOUN cjfa-45201 85 9 paid pay VERB cjfa-45201 85 10 can can AUX cjfa-45201 85 11 be be AUX cjfa-45201 85 12 deducted deduct VERB cjfa-45201 85 13 , , PUNCT cjfa-45201 85 14 but but CCONJ cjfa-45201 85 15 from from ADP cjfa-45201 85 16 taxable taxable ADJ cjfa-45201 85 17 income income NOUN cjfa-45201 85 18 ( ( PUNCT cjfa-45201 85 19 not not PART cjfa-45201 85 20 from from ADP cjfa-45201 85 21 charged charge VERB cjfa-45201 85 22 tax tax NOUN cjfa-45201 85 23 , , PUNCT cjfa-45201 85 24 as as SCONJ cjfa-45201 85 25 it it PRON cjfa-45201 85 26 used use VERB cjfa-45201 85 27 to to PART cjfa-45201 85 28 be be AUX cjfa-45201 85 29 ) ) PUNCT cjfa-45201 85 30 and and CCONJ cjfa-45201 85 31 with with ADP cjfa-45201 85 32 a a DET cjfa-45201 85 33 fixed fix VERB cjfa-45201 85 34 cap cap NOUN cjfa-45201 85 35 – – PUNCT cjfa-45201 85 36 the the DET cjfa-45201 85 37 deduction deduction NOUN cjfa-45201 85 38 can can AUX cjfa-45201 85 39 not not PART cjfa-45201 85 40 exceed exceed VERB cjfa-45201 85 41 the the DET cjfa-45201 85 42 amount amount NOUN cjfa-45201 85 43 of of ADP cjfa-45201 85 44 pln pln PROPN cjfa-45201 85 45 8,700 8,700 NUM cjfa-45201 85 46 . . PUNCT cjfa-45201 86 1 another another DET cjfa-45201 86 2 form form NOUN cjfa-45201 86 3 of of ADP cjfa-45201 86 4 taxation taxation NOUN cjfa-45201 86 5 that that PRON cjfa-45201 86 6 can can AUX cjfa-45201 86 7 be be AUX cjfa-45201 86 8 chosen choose VERB cjfa-45201 86 9 by by ADP cjfa-45201 86 10 polish polish ADJ cjfa-45201 86 11 entrepreneurs entrepreneur NOUN cjfa-45201 86 12 is be AUX cjfa-45201 86 13 the the DET cjfa-45201 86 14 tax tax NOUN cjfa-45201 86 15 on on ADP cjfa-45201 86 16 recorded record VERB cjfa-45201 86 17 revenue revenue NOUN cjfa-45201 86 18 without without ADP cjfa-45201 86 19 deductible deductible ADJ cjfa-45201 86 20 costs cost NOUN cjfa-45201 86 21 . . PUNCT cjfa-45201 87 1 the the DET cjfa-45201 87 2 proposed propose VERB cjfa-45201 87 3 name name NOUN cjfa-45201 87 4 reflects reflect VERB cjfa-45201 87 5 the the DET cjfa-45201 87 6 nature nature NOUN cjfa-45201 87 7 of of ADP cjfa-45201 87 8 this this DET cjfa-45201 87 9 tax tax NOUN cjfa-45201 87 10 – – PUNCT cjfa-45201 87 11 the the DET cjfa-45201 87 12 tax tax NOUN cjfa-45201 87 13 base base NOUN cjfa-45201 87 14 is be AUX cjfa-45201 87 15 revenue revenue NOUN cjfa-45201 87 16 , , PUNCT cjfa-45201 87 17 no no DET cjfa-45201 87 18 deduction deduction NOUN cjfa-45201 87 19 of of ADP cjfa-45201 87 20 costs cost NOUN cjfa-45201 87 21 is be AUX cjfa-45201 87 22 allowed allow VERB cjfa-45201 87 23 . . PUNCT cjfa-45201 88 1 this this DET cjfa-45201 88 2 option option NOUN cjfa-45201 88 3 has have AUX cjfa-45201 88 4 always always ADV cjfa-45201 88 5 been be AUX cjfa-45201 88 6 limited limit VERB cjfa-45201 88 7 to to ADP cjfa-45201 88 8 selected select VERB cjfa-45201 88 9 entities entity NOUN cjfa-45201 88 10 – – PUNCT cjfa-45201 88 11 one one NUM cjfa-45201 88 12 of of ADP cjfa-45201 88 13 the the DET cjfa-45201 88 14 most most ADV cjfa-45201 88 15 important important ADJ cjfa-45201 88 16 conditions condition NOUN cjfa-45201 88 17 was be AUX cjfa-45201 88 18 not not PART cjfa-45201 88 19 to to PART cjfa-45201 88 20 exceed exceed VERB cjfa-45201 88 21 eur eur NOUN cjfa-45201 88 22 250,000 250,000 NUM cjfa-45201 88 23 of of ADP cjfa-45201 88 24 revenue revenue NOUN cjfa-45201 88 25 in in ADP cjfa-45201 88 26 the the DET cjfa-45201 88 27 previous previous ADJ cjfa-45201 88 28 tax tax NOUN cjfa-45201 88 29 year.13 year.13 NOUN cjfa-45201 88 30 in in ADP cjfa-45201 88 31 2021 2021 NUM cjfa-45201 88 32 , , PUNCT cjfa-45201 88 33 that that DET cjfa-45201 88 34 limit limit NOUN cjfa-45201 88 35 was be AUX cjfa-45201 88 36 raised raise VERB cjfa-45201 88 37 to to ADP cjfa-45201 88 38 eur eur PROPN cjfa-45201 88 39 2,000,00014 2,000,00014 PROPN cjfa-45201 88 40 in in ADP cjfa-45201 88 41 the the DET cjfa-45201 88 42 tax tax NOUN cjfa-45201 88 43 year year NOUN cjfa-45201 88 44 , , PUNCT cjfa-45201 88 45 which which PRON cjfa-45201 88 46 made make VERB cjfa-45201 88 47 that that DET cjfa-45201 88 48 form form NOUN cjfa-45201 88 49 of of ADP cjfa-45201 88 50 taxation taxation NOUN cjfa-45201 88 51 significantly significantly ADV cjfa-45201 88 52 more more ADV cjfa-45201 88 53 accessible accessible ADJ cjfa-45201 88 54 and and CCONJ cjfa-45201 88 55 popular popular ADJ cjfa-45201 88 56 . . PUNCT cjfa-45201 89 1 the the DET cjfa-45201 89 2 tax tax NOUN cjfa-45201 89 3 on on ADP cjfa-45201 89 4 recorded record VERB cjfa-45201 89 5 revenue revenue NOUN cjfa-45201 89 6 has have VERB cjfa-45201 89 7 many many ADJ cjfa-45201 89 8 rates rate NOUN cjfa-45201 89 9 , , PUNCT cjfa-45201 89 10 each each PRON cjfa-45201 89 11 dedicated dedicate VERB cjfa-45201 89 12 to to ADP cjfa-45201 89 13 a a DET cjfa-45201 89 14 specific specific ADJ cjfa-45201 89 15 type type NOUN cjfa-45201 89 16 of of ADP cjfa-45201 89 17 business business NOUN cjfa-45201 89 18 activity activity NOUN cjfa-45201 89 19 . . PUNCT cjfa-45201 90 1 in in ADP cjfa-45201 90 2 2021 2021 NUM cjfa-45201 90 3 , , PUNCT cjfa-45201 90 4 there there PRON cjfa-45201 90 5 were be VERB cjfa-45201 90 6 eight eight NUM cjfa-45201 90 7 rates rate NOUN cjfa-45201 90 8 : : PUNCT cjfa-45201 90 9 17 17 NUM cjfa-45201 90 10 % % NOUN cjfa-45201 90 11 , , PUNCT cjfa-45201 90 12 15 15 NUM cjfa-45201 90 13 % % NOUN cjfa-45201 90 14 , , PUNCT cjfa-45201 90 15 12.5 12.5 NUM cjfa-45201 90 16 % % NOUN cjfa-45201 90 17 , , PUNCT cjfa-45201 90 18 10 10 NUM cjfa-45201 90 19 % % NOUN cjfa-45201 90 20 , , PUNCT cjfa-45201 90 21 8.5 8.5 NUM cjfa-45201 90 22 % % NOUN cjfa-45201 90 23 , , PUNCT cjfa-45201 90 24 5.5 5.5 NUM cjfa-45201 90 25 % % NOUN cjfa-45201 90 26 , , PUNCT cjfa-45201 90 27 3 3 NUM cjfa-45201 90 28 % % NOUN cjfa-45201 90 29 and and CCONJ cjfa-45201 90 30 2 2 NUM cjfa-45201 90 31 % % NOUN cjfa-45201 90 32 . . PUNCT cjfa-45201 91 1 in in ADP cjfa-45201 91 2 2022 2022 NUM cjfa-45201 91 3 , , PUNCT cjfa-45201 91 4 two two NUM cjfa-45201 91 5 more more ADJ cjfa-45201 91 6 rates rate NOUN cjfa-45201 91 7 were be AUX cjfa-45201 91 8 added add VERB cjfa-45201 91 9 : : PUNCT cjfa-45201 91 10 14 14 NUM cjfa-45201 91 11 % % NOUN cjfa-45201 91 12 and and CCONJ cjfa-45201 91 13 12 12 NUM cjfa-45201 91 14 % % NOUN cjfa-45201 91 15 . . PUNCT cjfa-45201 92 1 the the DET cjfa-45201 92 2 main main ADJ cjfa-45201 92 3 challenge challenge NOUN cjfa-45201 92 4 for for ADP cjfa-45201 92 5 taxpayers taxpayer NOUN cjfa-45201 92 6 under under ADP cjfa-45201 92 7 this this DET cjfa-45201 92 8 form form NOUN cjfa-45201 92 9 of of ADP cjfa-45201 92 10 taxation taxation NOUN cjfa-45201 92 11 is be AUX cjfa-45201 92 12 the the DET cjfa-45201 92 13 correct correct ADJ cjfa-45201 92 14 choice choice NOUN cjfa-45201 92 15 of of ADP cjfa-45201 92 16 the the DET cjfa-45201 92 17 type type NOUN cjfa-45201 92 18 of of ADP cjfa-45201 92 19 activity activity NOUN cjfa-45201 92 20 and and CCONJ cjfa-45201 92 21 the the DET cjfa-45201 92 22 rate rate NOUN cjfa-45201 92 23 assigned assign VERB cjfa-45201 92 24 to to ADP cjfa-45201 92 25 it it PRON cjfa-45201 92 26 . . PUNCT cjfa-45201 93 1 entrepreneurs entrepreneur NOUN cjfa-45201 93 2 using use VERB cjfa-45201 93 3 the the DET cjfa-45201 93 4 tax tax NOUN cjfa-45201 93 5 on on ADP cjfa-45201 93 6 recorded record VERB cjfa-45201 93 7 revenue revenue NOUN cjfa-45201 93 8 without without ADP cjfa-45201 93 9 deductible deductible ADJ cjfa-45201 93 10 costs cost NOUN cjfa-45201 93 11 have have AUX cjfa-45201 93 12 had have VERB cjfa-45201 93 13 the the DET cjfa-45201 93 14 right right NOUN cjfa-45201 93 15 to to ADP cjfa-45201 93 16 some some DET cjfa-45201 93 17 deductions deduction NOUN cjfa-45201 93 18 . . PUNCT cjfa-45201 94 1 in in ADP cjfa-45201 94 2 2021 2021 NUM cjfa-45201 94 3 , , PUNCT cjfa-45201 94 4 there there PRON cjfa-45201 94 5 were be VERB cjfa-45201 94 6 two two NUM cjfa-45201 94 7 main main ADJ cjfa-45201 94 8 reliefs relief NOUN cjfa-45201 94 9 – – PUNCT cjfa-45201 94 10 social social ADJ cjfa-45201 94 11 security security NOUN cjfa-45201 94 12 contributions contribution NOUN cjfa-45201 94 13 were be AUX cjfa-45201 94 14 deductible deductible ADJ cjfa-45201 94 15 from from ADP cjfa-45201 94 16 the the DET cjfa-45201 94 17 tax tax NOUN cjfa-45201 94 18 base base NOUN cjfa-45201 94 19 ( ( PUNCT cjfa-45201 94 20 revenue revenue NOUN cjfa-45201 94 21 ) ) PUNCT cjfa-45201 94 22 , , PUNCT cjfa-45201 94 23 and and CCONJ cjfa-45201 94 24 health health NOUN cjfa-45201 94 25 insurance insurance NOUN cjfa-45201 94 26 ( ( PUNCT cjfa-45201 94 27 part part NOUN cjfa-45201 94 28 of of ADP cjfa-45201 94 29 it it PRON cjfa-45201 94 30 , , PUNCT cjfa-45201 94 31 7.75 7.75 NUM cjfa-45201 94 32 % % NOUN cjfa-45201 94 33 of of ADP cjfa-45201 94 34 the the DET cjfa-45201 94 35 calculation calculation NOUN cjfa-45201 94 36 base base NOUN cjfa-45201 94 37 ) ) PUNCT cjfa-45201 94 38 was be AUX cjfa-45201 94 39 deductible deductible ADJ cjfa-45201 94 40 from from ADP cjfa-45201 94 41 the the DET cjfa-45201 94 42 charged charge VERB cjfa-45201 94 43 amount amount NOUN cjfa-45201 94 44 of of ADP cjfa-45201 94 45 tax tax NOUN cjfa-45201 94 46 . . PUNCT cjfa-45201 95 1 those those DET cjfa-45201 95 2 contributions contribution NOUN cjfa-45201 95 3 were be AUX cjfa-45201 95 4 to to PART cjfa-45201 95 5 be be AUX cjfa-45201 95 6 calculated calculate VERB cjfa-45201 95 7 basing base VERB cjfa-45201 95 8 on on ADP cjfa-45201 95 9 fixed fix VERB cjfa-45201 95 10 amounts amount NOUN cjfa-45201 95 11 , , PUNCT cjfa-45201 95 12 similarly similarly ADV cjfa-45201 95 13 to to ADP cjfa-45201 95 14 the the DET cjfa-45201 95 15 progressive progressive ADJ cjfa-45201 95 16 tax tax NOUN cjfa-45201 95 17 scale scale NOUN cjfa-45201 95 18 . . PUNCT cjfa-45201 96 1 polish polish PROPN cjfa-45201 96 2 deal deal NOUN cjfa-45201 96 3 1.0 1.0 NUM cjfa-45201 96 4 also also ADV cjfa-45201 96 5 brought bring VERB cjfa-45201 96 6 a a DET cjfa-45201 96 7 shift shift NOUN cjfa-45201 96 8 in in ADP cjfa-45201 96 9 that that DET cjfa-45201 96 10 form form NOUN cjfa-45201 96 11 of of ADP cjfa-45201 96 12 taxation taxation NOUN cjfa-45201 96 13 . . PUNCT cjfa-45201 97 1 the the DET cjfa-45201 97 2 base base NOUN cjfa-45201 97 3 for for ADP cjfa-45201 97 4 calculating calculate VERB cjfa-45201 97 5 health health NOUN cjfa-45201 97 6 insurance insurance NOUN cjfa-45201 97 7 imposed impose VERB cjfa-45201 97 8 on on ADP cjfa-45201 97 9 entrepreneurs entrepreneur NOUN cjfa-45201 97 10 was be AUX cjfa-45201 97 11 altered alter VERB cjfa-45201 97 12 ; ; PUNCT cjfa-45201 97 13 however however ADV cjfa-45201 97 14 , , PUNCT cjfa-45201 97 15 in in ADP cjfa-45201 97 16 this this DET cjfa-45201 97 17 case case NOUN cjfa-45201 97 18 it it PRON cjfa-45201 97 19 was be AUX cjfa-45201 97 20 not not PART cjfa-45201 97 21 to to PART cjfa-45201 97 22 be be AUX cjfa-45201 97 23 computed compute VERB cjfa-45201 97 24 on on ADP cjfa-45201 97 25 the the DET cjfa-45201 97 26 basis basis NOUN cjfa-45201 97 27 of of ADP cjfa-45201 97 28 income income NOUN cjfa-45201 97 29 , , PUNCT cjfa-45201 97 30 but but CCONJ cjfa-45201 97 31 several several ADJ cjfa-45201 97 32 13 13 NUM cjfa-45201 97 33     SPACE cjfa-45201 97 34 in in ADP cjfa-45201 97 35 2020 2020 NUM cjfa-45201 97 36 it it PRON cjfa-45201 97 37 was be AUX cjfa-45201 97 38 pln pln PROPN cjfa-45201 97 39 1,093,350 1,093,350 NUM cjfa-45201 97 40 . . PUNCT cjfa-45201 98 1 14 14 NUM cjfa-45201 98 2     SPACE cjfa-45201 98 3 in in ADP cjfa-45201 98 4 2021 2021 NUM cjfa-45201 98 5 it it PRON cjfa-45201 98 6 was be AUX cjfa-45201 98 7 pln pln PROPN cjfa-45201 98 8 9,030,600 9,030,600 NUM cjfa-45201 98 9 , , PUNCT cjfa-45201 98 10 in in ADP cjfa-45201 98 11 2022 2022 NUM cjfa-45201 98 12 pln pln PROPN cjfa-45201 98 13 9,188,200 9,188,200 NUM cjfa-45201 98 14 . . PUNCT cjfa-45201 99 1 urszula urszula NOUN cjfa-45201 99 2 król154154 król154154 PROPN cjfa-45201 99 3 lump lump VERB cjfa-45201 99 4 sums sum NOUN cjfa-45201 99 5 of of ADP cjfa-45201 99 6 health health NOUN cjfa-45201 99 7 insurance insurance NOUN cjfa-45201 99 8 were be AUX cjfa-45201 99 9 provided provide VERB cjfa-45201 99 10 . . PUNCT cjfa-45201 100 1 their their PRON cjfa-45201 100 2 value value NOUN cjfa-45201 100 3 depended depend VERB cjfa-45201 100 4 on on ADP cjfa-45201 100 5 the the DET cjfa-45201 100 6 value value NOUN cjfa-45201 100 7 of of ADP cjfa-45201 100 8 the the DET cjfa-45201 100 9 revenue revenue NOUN cjfa-45201 100 10 . . PUNCT cjfa-45201 101 1 taxpayers taxpayer NOUN cjfa-45201 101 2 were be AUX cjfa-45201 101 3 divided divide VERB cjfa-45201 101 4 according accord VERB cjfa-45201 101 5 to to ADP cjfa-45201 101 6 their their PRON cjfa-45201 101 7 annual annual ADJ cjfa-45201 101 8 revenue revenue NOUN cjfa-45201 101 9 . . PUNCT cjfa-45201 102 1 for for ADP cjfa-45201 102 2 those those PRON cjfa-45201 102 3 generating generate VERB cjfa-45201 102 4 annual annual ADJ cjfa-45201 102 5 revenue revenue NOUN cjfa-45201 102 6 from from ADP cjfa-45201 102 7 pln pln PROPN cjfa-45201 102 8 60,000 60,000 NUM cjfa-45201 102 9 up up ADP cjfa-45201 102 10 to to ADP cjfa-45201 102 11 pln pln PROPN cjfa-45201 102 12 300,000 300,000 NUM cjfa-45201 102 13 , , PUNCT cjfa-45201 102 14 the the DET cjfa-45201 102 15 monthly monthly ADJ cjfa-45201 102 16 insurance insurance NOUN cjfa-45201 102 17 was be AUX cjfa-45201 102 18 based base VERB cjfa-45201 102 19 on on ADP cjfa-45201 102 20 fixed fix VERB cjfa-45201 102 21 amount.15 amount.15 PROPN cjfa-45201 102 22 the the DET cjfa-45201 102 23 base base NOUN cjfa-45201 102 24 was be AUX cjfa-45201 102 25 lower low ADJ cjfa-45201 102 26 for for ADP cjfa-45201 102 27 those those PRON cjfa-45201 102 28 that that PRON cjfa-45201 102 29 generated generate VERB cjfa-45201 102 30 smaller small ADJ cjfa-45201 102 31 revenue revenue NOUN cjfa-45201 102 32 , , PUNCT cjfa-45201 102 33 and and CCONJ cjfa-45201 102 34 higher high ADJ cjfa-45201 102 35 for for ADP cjfa-45201 102 36 those those PRON cjfa-45201 102 37 with with ADP cjfa-45201 102 38 higher high ADJ cjfa-45201 102 39 revenue revenue NOUN cjfa-45201 102 40 ( ( PUNCT cjfa-45201 102 41 guziejewska guziejewska PROPN cjfa-45201 102 42 & & CCONJ cjfa-45201 102 43 witczak witczak NOUN cjfa-45201 102 44 , , PUNCT cjfa-45201 102 45 2022 2022 NUM cjfa-45201 102 46 ) ) PUNCT cjfa-45201 102 47 . . PUNCT cjfa-45201 103 1 details detail NOUN cjfa-45201 103 2 are be AUX cjfa-45201 103 3 presented present VERB cjfa-45201 103 4 in in ADP cjfa-45201 103 5 table table NOUN cjfa-45201 103 6 6 6 NUM cjfa-45201 103 7 . . PUNCT cjfa-45201 104 1 the the DET cjfa-45201 104 2 first first ADJ cjfa-45201 104 3 version version NOUN cjfa-45201 104 4 of of ADP cjfa-45201 104 5 polish polish ADJ cjfa-45201 104 6 deal deal NOUN cjfa-45201 104 7 did do AUX cjfa-45201 104 8 not not PART cjfa-45201 104 9 allow allow VERB cjfa-45201 104 10 taxpayers taxpayer NOUN cjfa-45201 104 11 to to PART cjfa-45201 104 12 deduct deduct VERB cjfa-45201 104 13 health health NOUN cjfa-45201 104 14 insurance insurance NOUN cjfa-45201 104 15 . . PUNCT cjfa-45201 105 1 however however ADV cjfa-45201 105 2 , , PUNCT cjfa-45201 105 3 the the DET cjfa-45201 105 4 second second ADJ cjfa-45201 105 5 version version NOUN cjfa-45201 105 6 of of ADP cjfa-45201 105 7 reform reform NOUN cjfa-45201 105 8 gave give VERB cjfa-45201 105 9 that that DET cjfa-45201 105 10 possibility possibility NOUN cjfa-45201 105 11 . . PUNCT cjfa-45201 106 1 when when SCONJ cjfa-45201 106 2 using use VERB cjfa-45201 106 3 that that DET cjfa-45201 106 4 taxation taxation NOUN cjfa-45201 106 5 form form NOUN cjfa-45201 106 6 , , PUNCT cjfa-45201 106 7 health health NOUN cjfa-45201 106 8 insurance insurance NOUN cjfa-45201 106 9 paid pay VERB cjfa-45201 106 10 can can AUX cjfa-45201 106 11 be be AUX cjfa-45201 106 12 deducted deduct VERB cjfa-45201 106 13 , , PUNCT cjfa-45201 106 14 but but CCONJ cjfa-45201 106 15 from from ADP cjfa-45201 106 16 taxable taxable ADJ cjfa-45201 106 17 income income NOUN cjfa-45201 106 18 ( ( PUNCT cjfa-45201 106 19 not not PART cjfa-45201 106 20 from from ADP cjfa-45201 106 21 charged charge VERB cjfa-45201 106 22 tax tax NOUN cjfa-45201 106 23 , , PUNCT cjfa-45201 106 24 as as SCONJ cjfa-45201 106 25 it it PRON cjfa-45201 106 26 used use VERB cjfa-45201 106 27 to to PART cjfa-45201 106 28 be be AUX cjfa-45201 106 29 ) ) PUNCT cjfa-45201 106 30 and and CCONJ cjfa-45201 106 31 the the DET cjfa-45201 106 32 reduction reduction NOUN cjfa-45201 106 33 value value NOUN cjfa-45201 106 34 can can AUX cjfa-45201 106 35 not not PART cjfa-45201 106 36 exceed exceed VERB cjfa-45201 106 37 50 50 NUM cjfa-45201 106 38 % % NOUN cjfa-45201 106 39 of of ADP cjfa-45201 106 40 health health NOUN cjfa-45201 106 41 insurance insurance NOUN cjfa-45201 106 42 paid pay VERB cjfa-45201 106 43 . . PUNCT cjfa-45201 107 1 outcome outcome NOUN cjfa-45201 107 2 of of ADP cjfa-45201 107 3 the the DET cjfa-45201 107 4 research research NOUN cjfa-45201 107 5 process process NOUN cjfa-45201 107 6 and and CCONJ cjfa-45201 107 7 conclusionsoutcome conclusionsoutcome NOUN cjfa-45201 107 8 of of ADP cjfa-45201 107 9 the the DET cjfa-45201 107 10 research research NOUN cjfa-45201 107 11 process process NOUN cjfa-45201 107 12 and and CCONJ cjfa-45201 107 13 conclusions conclusion NOUN cjfa-45201 107 14 model model NOUN cjfa-45201 107 15 specification specification NOUN cjfa-45201 107 16 , , PUNCT cjfa-45201 107 17 analysis analysis NOUN cjfa-45201 107 18 and and CCONJ cjfa-45201 107 19 resultsmodel resultsmodel NOUN cjfa-45201 107 20 specification specification NOUN cjfa-45201 107 21 , , PUNCT cjfa-45201 107 22 analysis analysis NOUN cjfa-45201 107 23 and and CCONJ cjfa-45201 107 24 results result NOUN cjfa-45201 107 25 on on ADP cjfa-45201 107 26 the the DET cjfa-45201 107 27 basis basis NOUN cjfa-45201 107 28 of of ADP cjfa-45201 107 29 the the DET cjfa-45201 107 30 theoretical theoretical ADJ cjfa-45201 107 31 analysis analysis NOUN cjfa-45201 107 32 , , PUNCT cjfa-45201 107 33 taxation taxation NOUN cjfa-45201 107 34 models model NOUN cjfa-45201 107 35 for for ADP cjfa-45201 107 36 entrepreneurs entrepreneur NOUN cjfa-45201 107 37 in in ADP cjfa-45201 107 38 poland poland PROPN cjfa-45201 107 39 in in ADP cjfa-45201 107 40 the the DET cjfa-45201 107 41 years year NOUN cjfa-45201 107 42 2021 2021 NUM cjfa-45201 107 43 and and CCONJ cjfa-45201 107 44 2022 2022 NUM cjfa-45201 107 45 were be AUX cjfa-45201 107 46 build build VERB cjfa-45201 107 47 . . PUNCT cjfa-45201 108 1 the the DET cjfa-45201 108 2 aim aim NOUN cjfa-45201 108 3 was be AUX cjfa-45201 108 4 to to PART cjfa-45201 108 5 present present VERB cjfa-45201 108 6 the the DET cjfa-45201 108 7 difference difference NOUN cjfa-45201 108 8 in in ADP cjfa-45201 108 9 the the DET cjfa-45201 108 10 tax tax NOUN cjfa-45201 108 11 burden burden NOUN cjfa-45201 108 12 in in ADP cjfa-45201 108 13 2021 2021 NUM cjfa-45201 108 14 and and CCONJ cjfa-45201 108 15 in in ADP cjfa-45201 108 16 2022 2022 NUM cjfa-45201 108 17 , , PUNCT cjfa-45201 108 18 i.e. i.e. X cjfa-45201 108 19 , , PUNCT cjfa-45201 108 20 the the DET cjfa-45201 108 21 fiscal fiscal ADJ cjfa-45201 108 22 effect effect NOUN cjfa-45201 108 23 of of ADP cjfa-45201 108 24 tax tax NOUN cjfa-45201 108 25 perturbation perturbation NOUN cjfa-45201 108 26 . . PUNCT cjfa-45201 109 1 to to PART cjfa-45201 109 2 achieve achieve VERB cjfa-45201 109 3 this this PRON cjfa-45201 109 4 , , PUNCT cjfa-45201 109 5 the the DET cjfa-45201 109 6 tax tax NOUN cjfa-45201 109 7 burden burden NOUN cjfa-45201 109 8 and and CCONJ cjfa-45201 109 9 other other ADJ cjfa-45201 109 10 connected connected ADJ cjfa-45201 109 11 burdens burden NOUN cjfa-45201 109 12 were be AUX cjfa-45201 109 13 calculated calculate VERB cjfa-45201 109 14 for for ADP cjfa-45201 109 15 every every DET cjfa-45201 109 16 level level NOUN cjfa-45201 109 17 of of ADP cjfa-45201 109 18 income income NOUN cjfa-45201 109 19 . . PUNCT cjfa-45201 110 1 table table NOUN cjfa-45201 110 2 6 6 NUM cjfa-45201 110 3 . . PUNCT cjfa-45201 111 1 health health NOUN cjfa-45201 111 2 insurance insurance NOUN cjfa-45201 111 3 calculation calculation NOUN cjfa-45201 111 4 rules rule NOUN cjfa-45201 111 5 in in ADP cjfa-45201 111 6 poland poland PROPN cjfa-45201 111 7 – – PUNCT cjfa-45201 111 8 tax tax NOUN cjfa-45201 111 9 on on ADP cjfa-45201 111 10 recorded record VERB cjfa-45201 111 11 revenue revenue NOUN cjfa-45201 111 12 without without ADP cjfa-45201 111 13 deductible deductible ADJ cjfa-45201 111 14 costs cost NOUN cjfa-45201 111 15 in in ADP cjfa-45201 111 16 2022 2022 NUM cjfa-45201 111 17 revenue revenue NOUN cjfa-45201 111 18 health health NOUN cjfa-45201 111 19 insurance insurance NOUN cjfa-45201 111 20 base base NOUN cjfa-45201 111 21 ( ( PUNCT cjfa-45201 111 22 monthly monthly ADJ cjfa-45201 111 23 ) ) PUNCT cjfa-45201 111 24 health health NOUN cjfa-45201 111 25 insurance insurance NOUN cjfa-45201 111 26 ( ( PUNCT cjfa-45201 111 27 monthly monthly ADJ cjfa-45201 111 28 ) ) PUNCT cjfa-45201 111 29 health health NOUN cjfa-45201 111 30 insurance insurance NOUN cjfa-45201 111 31 ( ( PUNCT cjfa-45201 111 32 annually annually ADV cjfa-45201 111 33 ) ) PUNCT cjfa-45201 111 34 below below ADP cjfa-45201 111 35 pln pln PROPN cjfa-45201 111 36 60,000 60,000 NUM cjfa-45201 111 37 pln pln PROPN cjfa-45201 111 38 6,221.04 6,221.04 NUM cjfa-45201 111 39 x x SYM cjfa-45201 111 40 60 60 NUM cjfa-45201 111 41 % % NOUN cjfa-45201 111 42 pln pln NOUN cjfa-45201 111 43 6,221.04 6,221.04 NUM cjfa-45201 111 44 x x SYM cjfa-45201 111 45 60 60 NUM cjfa-45201 111 46 % % NOUN cjfa-45201 111 47 x x SYM cjfa-45201 111 48 9 9 NUM cjfa-45201 111 49 % % NOUN cjfa-45201 111 50 = = SYM cjfa-45201 111 51 pln pln PROPN cjfa-45201 111 52 335.94 335.94 NUM cjfa-45201 111 53 pln pln PROPN cjfa-45201 111 54 4,031.28 4,031.28 NUM cjfa-45201 111 55 from from ADP cjfa-45201 111 56 pln pln PROPN cjfa-45201 111 57 60,000 60,000 NUM cjfa-45201 111 58 up up ADP cjfa-45201 111 59 to to ADP cjfa-45201 111 60 pln pln PROPN cjfa-45201 111 61 300,000 300,000 NUM cjfa-45201 111 62 pln pln PROPN cjfa-45201 111 63 6,221.04 6,221.04 NUM cjfa-45201 111 64 pln pln NOUN cjfa-45201 111 65 6,221.04 6,221.04 NUM cjfa-45201 111 66 x x SYM cjfa-45201 111 67 9 9 NUM cjfa-45201 111 68 % % NOUN cjfa-45201 111 69 = = SYM cjfa-45201 111 70 pln pln PROPN cjfa-45201 111 71 559.89 559.89 NUM cjfa-45201 111 72 pln pln NOUN cjfa-45201 111 73 6,718.68 6,718.68 NUM cjfa-45201 111 74 over over ADP cjfa-45201 111 75 pln pln PROPN cjfa-45201 111 76 300,000 300,000 NUM cjfa-45201 111 77 pln pln PROPN cjfa-45201 111 78 6,221.04 6,221.04 NUM cjfa-45201 111 79 x x SYM cjfa-45201 111 80 180 180 NUM cjfa-45201 111 81 % % NOUN cjfa-45201 111 82 pln pln NOUN cjfa-45201 111 83 6,221.04 6,221.04 NUM cjfa-45201 111 84 x x SYM cjfa-45201 111 85 180 180 NUM cjfa-45201 111 86 % % NOUN cjfa-45201 111 87 x x SYM cjfa-45201 111 88 9 9 NUM cjfa-45201 111 89 % % NOUN cjfa-45201 111 90 = = SYM cjfa-45201 111 91 pln pln PROPN cjfa-45201 111 92 1,007.81 1,007.81 NUM cjfa-45201 111 93 pln pln PROPN cjfa-45201 111 94 12,093.72 12,093.72 PROPN cjfa-45201 111 95 s s PART cjfa-45201 111 96 o o NOUN cjfa-45201 111 97 u u NOUN cjfa-45201 111 98 r r NOUN cjfa-45201 111 99 c c NOUN cjfa-45201 111 100 e e NOUN cjfa-45201 111 101 : : PUNCT cjfa-45201 111 102 own own ADJ cjfa-45201 111 103 elaboration elaboration NOUN cjfa-45201 111 104 on on ADP cjfa-45201 111 105 the the DET cjfa-45201 111 106 basis basis NOUN cjfa-45201 111 107 of of ADP cjfa-45201 111 108 : : PUNCT cjfa-45201 111 109 act act NOUN cjfa-45201 111 110 of of ADP cjfa-45201 111 111 26 26 NUM cjfa-45201 111 112 july july PROPN cjfa-45201 111 113 1991 1991 NUM cjfa-45201 111 114 on on ADP cjfa-45201 111 115 personal personal ADJ cjfa-45201 111 116 income income NOUN cjfa-45201 111 117 tax tax NOUN cjfa-45201 111 118 ( ( PUNCT cjfa-45201 111 119 consolidated consolidated ADJ cjfa-45201 111 120 text text NOUN cjfa-45201 111 121 : : PUNCT cjfa-45201 111 122 journal journal NOUN cjfa-45201 111 123 of of ADP cjfa-45201 111 124 laws law NOUN cjfa-45201 111 125 , , PUNCT cjfa-45201 111 126 2021 2021 NUM cjfa-45201 111 127 , , PUNCT cjfa-45201 111 128 no no NOUN cjfa-45201 111 129 . . NOUN cjfa-45201 111 130 1128 1128 NUM cjfa-45201 111 131 as as SCONJ cjfa-45201 111 132 amended amend VERB cjfa-45201 111 133 ) ) PUNCT cjfa-45201 111 134 . . PUNCT cjfa-45201 112 1 15 15 NUM cjfa-45201 112 2     SPACE cjfa-45201 112 3 the the DET cjfa-45201 112 4 base base NOUN cjfa-45201 112 5 is be AUX cjfa-45201 112 6 the the DET cjfa-45201 112 7 average average ADJ cjfa-45201 112 8 monthly monthly ADJ cjfa-45201 112 9 salary salary NOUN cjfa-45201 112 10 in in ADP cjfa-45201 112 11 the the DET cjfa-45201 112 12 enterprise enterprise NOUN cjfa-45201 112 13 sector sector NOUN cjfa-45201 112 14 in in ADP cjfa-45201 112 15 the the DET cjfa-45201 112 16 fourth fourth ADJ cjfa-45201 112 17 quarter quarter NOUN cjfa-45201 112 18 of of ADP cjfa-45201 112 19 2021 2021 NUM cjfa-45201 112 20 , , PUNCT cjfa-45201 112 21 which which PRON cjfa-45201 112 22 amounted amount VERB cjfa-45201 112 23 to to ADP cjfa-45201 112 24 pln pln PROPN cjfa-45201 112 25 6,221.04 6,221.04 NUM cjfa-45201 112 26 . . PUNCT cjfa-45201 113 1 a a DET cjfa-45201 113 2 theoretical theoretical ADJ cjfa-45201 113 3 analysis analysis NOUN cjfa-45201 113 4 of of ADP cjfa-45201 113 5 the the DET cjfa-45201 113 6 new new ADJ cjfa-45201 113 7 polish polish ADJ cjfa-45201 113 8 income income NOUN cjfa-45201 113 9 tax tax NOUN cjfa-45201 113 10 system system NOUN cjfa-45201 113 11 155155 155155 NUM cjfa-45201 113 12 in in ADP cjfa-45201 113 13 order order NOUN cjfa-45201 113 14 to to PART cjfa-45201 113 15 maintain maintain VERB cjfa-45201 113 16 the the DET cjfa-45201 113 17 transparency transparency NOUN cjfa-45201 113 18 of of ADP cjfa-45201 113 19 the the DET cjfa-45201 113 20 argument argument NOUN cjfa-45201 113 21 , , PUNCT cjfa-45201 113 22 the the DET cjfa-45201 113 23 author author NOUN cjfa-45201 113 24 only only ADV cjfa-45201 113 25 presented present VERB cjfa-45201 113 26 the the DET cjfa-45201 113 27 values value NOUN cjfa-45201 113 28 allowing allow VERB cjfa-45201 113 29 for for ADP cjfa-45201 113 30 the the DET cjfa-45201 113 31 comparison comparison NOUN cjfa-45201 113 32 of of ADP cjfa-45201 113 33 fiscal fiscal ADJ cjfa-45201 113 34 charges charge NOUN cjfa-45201 113 35 over over ADP cjfa-45201 113 36 time time NOUN cjfa-45201 113 37 , , PUNCT cjfa-45201 113 38 i.e. i.e. X cjfa-45201 113 39 , , PUNCT cjfa-45201 113 40 tax tax NOUN cjfa-45201 113 41 and and CCONJ cjfa-45201 113 42 health health NOUN cjfa-45201 113 43 insurance insurance NOUN cjfa-45201 113 44 . . PUNCT cjfa-45201 114 1 social social ADJ cjfa-45201 114 2 security security NOUN cjfa-45201 114 3 contributions contribution NOUN cjfa-45201 114 4 are be AUX cjfa-45201 114 5 the the DET cjfa-45201 114 6 same same ADJ cjfa-45201 114 7 under under ADP cjfa-45201 114 8 different different ADJ cjfa-45201 114 9 tax tax NOUN cjfa-45201 114 10 regimes regime NOUN cjfa-45201 114 11 , , PUNCT cjfa-45201 114 12 thus thus ADV cjfa-45201 114 13 there there PRON cjfa-45201 114 14 was be VERB cjfa-45201 114 15 no no DET cjfa-45201 114 16 need need NOUN cjfa-45201 114 17 to to PART cjfa-45201 114 18 include include VERB cjfa-45201 114 19 them they PRON cjfa-45201 114 20 in in ADP cjfa-45201 114 21 this this DET cjfa-45201 114 22 analysis analysis NOUN cjfa-45201 114 23 . . PUNCT cjfa-45201 115 1 the the DET cjfa-45201 115 2 presented present VERB cjfa-45201 115 3 models model NOUN cjfa-45201 115 4 have have VERB cjfa-45201 115 5 some some DET cjfa-45201 115 6 simplifications simplification NOUN cjfa-45201 115 7 – – PUNCT cjfa-45201 115 8 the the DET cjfa-45201 115 9 forth forth ADJ cjfa-45201 115 10 form form NOUN cjfa-45201 115 11 of of ADP cjfa-45201 115 12 taxation taxation NOUN cjfa-45201 115 13 , , PUNCT cjfa-45201 115 14 ‘ ' PUNCT cjfa-45201 115 15 tax tax NOUN cjfa-45201 115 16 card card NOUN cjfa-45201 115 17 ’ ' PUNCT cjfa-45201 115 18 was be AUX cjfa-45201 115 19 not not PART cjfa-45201 115 20 analysed analyse VERB cjfa-45201 115 21 , , PUNCT cjfa-45201 115 22 and and CCONJ cjfa-45201 115 23 neither neither PRON cjfa-45201 115 24 was be AUX cjfa-45201 115 25 solidarity solidarity NOUN cjfa-45201 115 26 tribute tribute NOUN cjfa-45201 115 27 . . PUNCT cjfa-45201 116 1 what what PRON cjfa-45201 116 2 is be AUX cjfa-45201 116 3 more more ADJ cjfa-45201 116 4 , , PUNCT cjfa-45201 116 5 some some DET cjfa-45201 116 6 assumptions assumption NOUN cjfa-45201 116 7 concerning concern VERB cjfa-45201 116 8 tax tax NOUN cjfa-45201 116 9 on on ADP cjfa-45201 116 10 recorded record VERB cjfa-45201 116 11 revenue revenue NOUN cjfa-45201 116 12 without without ADP cjfa-45201 116 13 deductible deductible ADJ cjfa-45201 116 14 costs cost NOUN cjfa-45201 116 15 had have VERB cjfa-45201 116 16 to to PART cjfa-45201 116 17 be be AUX cjfa-45201 116 18 made make VERB cjfa-45201 116 19 – – PUNCT cjfa-45201 116 20 as as SCONJ cjfa-45201 116 21 this this DET cjfa-45201 116 22 taxation taxation NOUN cjfa-45201 116 23 form form NOUN cjfa-45201 116 24 has have VERB cjfa-45201 116 25 a a DET cjfa-45201 116 26 different different ADJ cjfa-45201 116 27 tax tax NOUN cjfa-45201 116 28 base base NOUN cjfa-45201 116 29 from from ADP cjfa-45201 116 30 other other ADJ cjfa-45201 116 31 analysed analyse VERB cjfa-45201 116 32 forms form NOUN cjfa-45201 116 33 . . PUNCT cjfa-45201 117 1 therefore therefore ADV cjfa-45201 117 2 , , PUNCT cjfa-45201 117 3 to to PART cjfa-45201 117 4 maintain maintain VERB cjfa-45201 117 5 the the DET cjfa-45201 117 6 comparability comparability NOUN cjfa-45201 117 7 of of ADP cjfa-45201 117 8 different different ADJ cjfa-45201 117 9 taxing tax VERB cjfa-45201 117 10 options option NOUN cjfa-45201 117 11 , , PUNCT cjfa-45201 117 12 in in ADP cjfa-45201 117 13 figure figure NOUN cjfa-45201 117 14 1 1 NUM cjfa-45201 117 15 and and CCONJ cjfa-45201 117 16 figure figure VERB cjfa-45201 117 17 2 2 NUM cjfa-45201 117 18 revenue revenue NOUN cjfa-45201 117 19 was be AUX cjfa-45201 117 20 calculated calculate VERB cjfa-45201 117 21 as as ADP cjfa-45201 117 22 150 150 NUM cjfa-45201 117 23 % % NOUN cjfa-45201 117 24 of of ADP cjfa-45201 117 25 income income NOUN cjfa-45201 117 26 , , PUNCT cjfa-45201 117 27 and and CCONJ cjfa-45201 117 28 the the DET cjfa-45201 117 29 8,5 8,5 NUM cjfa-45201 117 30 % % NOUN cjfa-45201 117 31 rate rate NOUN cjfa-45201 117 32 of of ADP cjfa-45201 117 33 revenue revenue NOUN cjfa-45201 117 34 - - PUNCT cjfa-45201 117 35 based base VERB cjfa-45201 117 36 taxation taxation NOUN cjfa-45201 117 37 was be AUX cjfa-45201 117 38 chosen choose VERB cjfa-45201 117 39 . . PUNCT cjfa-45201 118 1 a a DET cjfa-45201 118 2 more more ADV cjfa-45201 118 3 detailed detailed ADJ cjfa-45201 118 4 analysis analysis NOUN cjfa-45201 118 5 of of ADP cjfa-45201 118 6 the the DET cjfa-45201 118 7 various various ADJ cjfa-45201 118 8 versions version NOUN cjfa-45201 118 9 of of ADP cjfa-45201 118 10 the the DET cjfa-45201 118 11 margin margin NOUN cjfa-45201 118 12 and and CCONJ cjfa-45201 118 13 rates rate NOUN cjfa-45201 118 14 and and CCONJ cjfa-45201 118 15 their their PRON cjfa-45201 118 16 impact impact NOUN cjfa-45201 118 17 on on ADP cjfa-45201 118 18 revenue revenue NOUN cjfa-45201 118 19 - - PUNCT cjfa-45201 118 20 based base VERB cjfa-45201 118 21 taxation taxation NOUN cjfa-45201 118 22 will will AUX cjfa-45201 118 23 be be AUX cjfa-45201 118 24 presented present VERB cjfa-45201 118 25 on on ADP cjfa-45201 118 26 the the DET cjfa-45201 118 27 basis basis NOUN cjfa-45201 118 28 of of ADP cjfa-45201 118 29 figure figure NOUN cjfa-45201 118 30 3 3 NUM cjfa-45201 118 31 . . PUNCT cjfa-45201 118 32 figure figure NOUN cjfa-45201 118 33 1 1 NUM cjfa-45201 118 34 shows show VERB cjfa-45201 118 35 tax tax NOUN cjfa-45201 118 36 burdens burden NOUN cjfa-45201 118 37 ( ( PUNCT cjfa-45201 118 38 with with ADP cjfa-45201 118 39 the the DET cjfa-45201 118 40 health health NOUN cjfa-45201 118 41 insurance insurance NOUN cjfa-45201 118 42 burden burden NOUN cjfa-45201 118 43 ) ) PUNCT cjfa-45201 118 44 , , PUNCT cjfa-45201 118 45 depending depend VERB cjfa-45201 118 46 on on ADP cjfa-45201 118 47 the the DET cjfa-45201 118 48 income income NOUN cjfa-45201 118 49 and and CCONJ cjfa-45201 118 50 the the DET cjfa-45201 118 51 chosen choose VERB cjfa-45201 118 52 form form NOUN cjfa-45201 118 53 of of ADP cjfa-45201 118 54 taxation taxation NOUN cjfa-45201 118 55 . . PUNCT cjfa-45201 119 1 the the DET cjfa-45201 119 2 analysis analysis NOUN cjfa-45201 119 3 of of ADP cjfa-45201 119 4 flat flat ADJ cjfa-45201 119 5 tax tax NOUN cjfa-45201 119 6 changes change NOUN cjfa-45201 119 7 is be AUX cjfa-45201 119 8 quite quite ADV cjfa-45201 119 9 simple simple ADJ cjfa-45201 119 10 – – PUNCT cjfa-45201 119 11 for for ADP cjfa-45201 119 12 income income NOUN cjfa-45201 119 13 over over ADP cjfa-45201 119 14 pln pln PROPN cjfa-45201 119 15 24,000 24,000 NUM cjfa-45201 119 16 the the DET cjfa-45201 119 17 tax tax NOUN cjfa-45201 119 18 system system NOUN cjfa-45201 119 19 introduced introduce VERB cjfa-45201 119 20 in in ADP cjfa-45201 119 21 2022 2022 NUM cjfa-45201 119 22 is be AUX cjfa-45201 119 23 less less ADV cjfa-45201 119 24 favourable favourable ADJ cjfa-45201 119 25 than than ADP cjfa-45201 119 26 the the DET cjfa-45201 119 27 one one NUM cjfa-45201 119 28 in in ADP cjfa-45201 119 29 force force NOUN cjfa-45201 119 30 in in ADP cjfa-45201 119 31 2021 2021 NUM cjfa-45201 119 32 . . PUNCT cjfa-45201 120 1 it it PRON cjfa-45201 120 2 must must AUX cjfa-45201 120 3 be be AUX cjfa-45201 120 4 noted note VERB cjfa-45201 120 5 , , PUNCT cjfa-45201 120 6 that that SCONJ cjfa-45201 120 7 the the DET cjfa-45201 120 8 ‘ ' PUNCT cjfa-45201 120 9 correction correction NOUN cjfa-45201 120 10 ’ ' PUNCT cjfa-45201 120 11 of of ADP cjfa-45201 120 12 the the DET cjfa-45201 120 13 system system NOUN cjfa-45201 120 14 in in ADP cjfa-45201 120 15 polish polish ADJ cjfa-45201 120 16 deal deal NOUN cjfa-45201 120 17 2.0 2.0 NUM cjfa-45201 120 18 created create VERB cjfa-45201 120 19 slightly slightly ADV cjfa-45201 120 20 less less ADV cjfa-45201 120 21 burdensome burdensome ADJ cjfa-45201 120 22 taxation taxation NOUN cjfa-45201 120 23 . . PUNCT cjfa-45201 121 1 in in ADP cjfa-45201 121 2 the the DET cjfa-45201 121 3 case case NOUN cjfa-45201 121 4 of of ADP cjfa-45201 121 5 revenue revenue NOUN cjfa-45201 121 6 - - PUNCT cjfa-45201 121 7 based base VERB cjfa-45201 121 8 tax tax NOUN cjfa-45201 121 9 ( ( PUNCT cjfa-45201 121 10 under under ADP cjfa-45201 121 11 the the DET cjfa-45201 121 12 assumptions assumption NOUN cjfa-45201 121 13 provided provide VERB cjfa-45201 121 14 above above ADP cjfa-45201 121 15 ) ) PUNCT cjfa-45201 121 16 , , PUNCT cjfa-45201 121 17 the the DET cjfa-45201 121 18 polish polish ADJ cjfa-45201 121 19 deal deal NOUN cjfa-45201 121 20 increased increase VERB cjfa-45201 121 21 the the DET cjfa-45201 121 22 tax tax NOUN cjfa-45201 121 23 burden burden NOUN cjfa-45201 121 24 for for ADP cjfa-45201 121 25 entrepreneurs entrepreneur NOUN cjfa-45201 121 26 earning earn VERB cjfa-45201 121 27 more more ADJ cjfa-45201 121 28 than than ADP cjfa-45201 121 29 pln pln PROPN cjfa-45201 121 30 16,000 16,000 NUM cjfa-45201 121 31 . . PUNCT cjfa-45201 122 1 it it PRON cjfa-45201 122 2 should should AUX cjfa-45201 122 3 be be AUX cjfa-45201 122 4 noted note VERB cjfa-45201 122 5 that that SCONJ cjfa-45201 122 6 changes change NOUN cjfa-45201 122 7 introduced introduce VERB cjfa-45201 122 8 by by ADP cjfa-45201 122 9 polish polish ADJ cjfa-45201 122 10 deal deal NOUN cjfa-45201 122 11 2.0 2.0 NUM cjfa-45201 122 12 made make VERB cjfa-45201 122 13 that that DET cjfa-45201 122 14 burden burden NOUN cjfa-45201 122 15 somewhat somewhat ADV cjfa-45201 122 16 lower lower ADV cjfa-45201 122 17 . . PUNCT cjfa-45201 123 1 the the DET cjfa-45201 123 2 most most ADV cjfa-45201 123 3 complicated complicated ADJ cjfa-45201 123 4 changes change NOUN cjfa-45201 123 5 were be AUX cjfa-45201 123 6 introduced introduce VERB cjfa-45201 123 7 in in ADP cjfa-45201 123 8 the the DET cjfa-45201 123 9 progressive progressive ADJ cjfa-45201 123 10 scale scale NOUN cjfa-45201 123 11 . . PUNCT cjfa-45201 124 1 these these PRON cjfa-45201 124 2 are be AUX cjfa-45201 124 3 presented present VERB cjfa-45201 124 4 in in ADP cjfa-45201 124 5 the the DET cjfa-45201 124 6 first first ADJ cjfa-45201 124 7 part part NOUN cjfa-45201 124 8 of of ADP cjfa-45201 124 9 figure figure NOUN cjfa-45201 124 10 1 1 NUM cjfa-45201 124 11 . . PUNCT cjfa-45201 125 1 the the DET cjfa-45201 125 2 polish polish ADJ cjfa-45201 125 3 deal deal NOUN cjfa-45201 125 4 decreased decrease VERB cjfa-45201 125 5 the the DET cjfa-45201 125 6 amount amount NOUN cjfa-45201 125 7 of of ADP cjfa-45201 125 8 tax tax NOUN cjfa-45201 125 9 and and CCONJ cjfa-45201 125 10 health health NOUN cjfa-45201 125 11 insurance insurance NOUN cjfa-45201 125 12 for for ADP cjfa-45201 125 13 low low ADJ cjfa-45201 125 14 incomes income NOUN cjfa-45201 125 15 . . PUNCT cjfa-45201 126 1 the the DET cjfa-45201 126 2 first first ADJ cjfa-45201 126 3 version version NOUN cjfa-45201 126 4 of of ADP cjfa-45201 126 5 changes change NOUN cjfa-45201 126 6 , , PUNCT cjfa-45201 126 7 introduced introduce VERB cjfa-45201 126 8 as as ADP cjfa-45201 126 9 polish polish ADJ cjfa-45201 126 10 deal deal NOUN cjfa-45201 126 11 1.0 1.0 NUM cjfa-45201 126 12 , , PUNCT cjfa-45201 126 13 made make VERB cjfa-45201 126 14 the the DET cjfa-45201 126 15 tax tax NOUN cjfa-45201 126 16 burden burden NOUN cjfa-45201 126 17 higher high ADJ cjfa-45201 126 18 in in ADP cjfa-45201 126 19 comparison comparison NOUN cjfa-45201 126 20 to to ADP cjfa-45201 126 21 2021 2021 NUM cjfa-45201 126 22 for for ADP cjfa-45201 126 23 income income NOUN cjfa-45201 126 24 above above ADP cjfa-45201 126 25 pln pln PROPN cjfa-45201 126 26 140,000 140,000 NUM cjfa-45201 126 27 . . PUNCT cjfa-45201 127 1 the the DET cjfa-45201 127 2 second second ADJ cjfa-45201 127 3 version version NOUN cjfa-45201 127 4 of of ADP cjfa-45201 127 5 changes change NOUN cjfa-45201 127 6 , , PUNCT cjfa-45201 127 7 introduced introduce VERB cjfa-45201 127 8 as as ADP cjfa-45201 127 9 polish polish ADJ cjfa-45201 127 10 deal deal NOUN cjfa-45201 127 11 2.0 2.0 NUM cjfa-45201 127 12 , , PUNCT cjfa-45201 127 13 made make VERB cjfa-45201 127 14 the the DET cjfa-45201 127 15 tax tax NOUN cjfa-45201 127 16 burden burden NOUN cjfa-45201 127 17 higher high ADJ cjfa-45201 127 18 in in ADP cjfa-45201 127 19 comparison comparison NOUN cjfa-45201 127 20 to to ADP cjfa-45201 127 21 2021 2021 NUM cjfa-45201 127 22 for for ADP cjfa-45201 127 23 income income NOUN cjfa-45201 127 24 above above ADP cjfa-45201 127 25 pln pln PROPN cjfa-45201 127 26 190,000 190,000 NUM cjfa-45201 127 27 . . PUNCT cjfa-45201 128 1 figure figure NOUN cjfa-45201 128 2 2 2 NUM cjfa-45201 128 3 presents present VERB cjfa-45201 128 4 the the DET cjfa-45201 128 5 tax tax NOUN cjfa-45201 128 6 burden burden NOUN cjfa-45201 128 7 under under ADP cjfa-45201 128 8 different different ADJ cjfa-45201 128 9 income income NOUN cjfa-45201 128 10 and and CCONJ cjfa-45201 128 11 different different ADJ cjfa-45201 128 12 tax tax NOUN cjfa-45201 128 13 regimes regime NOUN cjfa-45201 128 14 in in ADP cjfa-45201 128 15 2021 2021 NUM cjfa-45201 128 16 , , PUNCT cjfa-45201 128 17 and and CCONJ cjfa-45201 128 18 2022 2022 NUM cjfa-45201 128 19 ( ( PUNCT cjfa-45201 128 20 polish polish NOUN cjfa-45201 128 21 deal deal VERB cjfa-45201 128 22 1.0 1.0 NUM cjfa-45201 128 23 and and CCONJ cjfa-45201 128 24 2.0 2.0 NUM cjfa-45201 128 25 ) ) PUNCT cjfa-45201 128 26 . . PUNCT cjfa-45201 129 1 under under ADP cjfa-45201 129 2 the the DET cjfa-45201 129 3 assumptions assumption NOUN cjfa-45201 129 4 that that SCONJ cjfa-45201 129 5 revenue revenue NOUN cjfa-45201 129 6 is be AUX cjfa-45201 129 7 150 150 NUM cjfa-45201 129 8 % % NOUN cjfa-45201 129 9 of of ADP cjfa-45201 129 10 income income NOUN cjfa-45201 129 11 and and CCONJ cjfa-45201 129 12 the the DET cjfa-45201 129 13 tax tax NOUN cjfa-45201 129 14 rate rate NOUN cjfa-45201 129 15 for for ADP cjfa-45201 129 16 revenue revenue NOUN cjfa-45201 129 17 - - PUNCT cjfa-45201 129 18 based base VERB cjfa-45201 129 19 tax tax NOUN cjfa-45201 129 20 is be AUX cjfa-45201 129 21 8,5 8,5 NUM cjfa-45201 129 22 % % NOUN cjfa-45201 129 23 , , PUNCT cjfa-45201 129 24 the the DET cjfa-45201 129 25 following follow VERB cjfa-45201 129 26 conclusions conclusion NOUN cjfa-45201 129 27 can can AUX cjfa-45201 129 28 be be AUX cjfa-45201 129 29 drawn draw VERB cjfa-45201 129 30 : : PUNCT cjfa-45201 129 31 ■ ■ PUNCT cjfa-45201 129 32 in in ADP cjfa-45201 129 33 every every DET cjfa-45201 129 34 tax tax NOUN cjfa-45201 129 35 regime regime NOUN cjfa-45201 129 36 , , PUNCT cjfa-45201 129 37 there there PRON cjfa-45201 129 38 are be VERB cjfa-45201 129 39 different different ADJ cjfa-45201 129 40 equalisation equalisation NOUN cjfa-45201 129 41 points point NOUN cjfa-45201 129 42 , , PUNCT cjfa-45201 129 43 i.e. i.e. X cjfa-45201 129 44 , , PUNCT cjfa-45201 129 45 points point NOUN cjfa-45201 129 46 ( ( PUNCT cjfa-45201 129 47 values value NOUN cjfa-45201 129 48 of of ADP cjfa-45201 129 49 income income NOUN cjfa-45201 129 50 ) ) PUNCT cjfa-45201 129 51 in in ADP cjfa-45201 129 52 which which PRON cjfa-45201 129 53 the the DET cjfa-45201 129 54 optimal optimal ADJ cjfa-45201 129 55 taxation taxation NOUN cjfa-45201 129 56 form form NOUN cjfa-45201 129 57 is be AUX cjfa-45201 129 58 changing change VERB cjfa-45201 129 59 , , PUNCT cjfa-45201 129 60 urszula urszula VERB cjfa-45201 129 61 król156156 król156156 PROPN cjfa-45201 130 1 ■ ■ PROPN cjfa-45201 130 2 there there PRON cjfa-45201 130 3 are be VERB cjfa-45201 130 4 cases case NOUN cjfa-45201 130 5 in in ADP cjfa-45201 130 6 which which PRON cjfa-45201 130 7 only only ADV cjfa-45201 130 8 one one NUM cjfa-45201 130 9 tax tax NOUN cjfa-45201 130 10 regime regime NOUN cjfa-45201 130 11 is be AUX cjfa-45201 130 12 favourable favourable ADJ cjfa-45201 130 13 regardless regardless ADV cjfa-45201 130 14 of of ADP cjfa-45201 130 15 the the DET cjfa-45201 130 16 income income NOUN cjfa-45201 130 17 – – PUNCT cjfa-45201 130 18 one one NUM cjfa-45201 130 19 example example NOUN cjfa-45201 130 20 is be AUX cjfa-45201 130 21 2021 2021 NUM cjfa-45201 130 22 in in ADP cjfa-45201 130 23 figure figure NOUN cjfa-45201 130 24 2 2 NUM cjfa-45201 130 25 , , PUNCT cjfa-45201 130 26 where where SCONJ cjfa-45201 130 27 revenue revenue NOUN cjfa-45201 130 28 - - PUNCT cjfa-45201 130 29 related relate VERB cjfa-45201 130 30 tax tax NOUN cjfa-45201 130 31 brings bring VERB cjfa-45201 130 32 the the DET cjfa-45201 130 33 lowest low ADJ cjfa-45201 130 34 burden burden NOUN cjfa-45201 130 35 . . PUNCT cjfa-45201 131 1 ■ ■ PUNCT cjfa-45201 131 2 in in ADP cjfa-45201 131 3 2022 2022 NUM cjfa-45201 131 4 , , PUNCT cjfa-45201 131 5 there there PRON cjfa-45201 131 6 were be VERB cjfa-45201 131 7 only only ADV cjfa-45201 131 8 two two NUM cjfa-45201 131 9 optimal optimal ADJ cjfa-45201 131 10 forms form NOUN cjfa-45201 131 11 of of ADP cjfa-45201 131 12 taxation taxation NOUN cjfa-45201 131 13 – – PUNCT cjfa-45201 131 14 progressive progressive ADJ cjfa-45201 131 15 scale scale NOUN cjfa-45201 131 16 tax tax NOUN cjfa-45201 131 17 and and CCONJ cjfa-45201 131 18 revenue revenue NOUN cjfa-45201 131 19 - - PUNCT cjfa-45201 131 20 based base VERB cjfa-45201 131 21 tax tax NOUN cjfa-45201 131 22 , , PUNCT cjfa-45201 131 23 choosing choose VERB cjfa-45201 131 24 flat flat ADJ cjfa-45201 131 25 tax tax NOUN cjfa-45201 131 26 would would AUX cjfa-45201 131 27 not not PART cjfa-45201 131 28 be be AUX cjfa-45201 131 29 optimal optimal ADJ cjfa-45201 131 30 . . PUNCT cjfa-45201 132 1 the the DET cjfa-45201 132 2 equalisation equalisation NOUN cjfa-45201 132 3 points point NOUN cjfa-45201 132 4 ( ( PUNCT cjfa-45201 132 5 income income NOUN cjfa-45201 132 6 ) ) PUNCT cjfa-45201 132 7 for for ADP cjfa-45201 132 8 progressive progressive ADJ cjfa-45201 132 9 scale scale NOUN cjfa-45201 132 10 and and CCONJ cjfa-45201 132 11 flat flat ADJ cjfa-45201 132 12 tax tax NOUN cjfa-45201 132 13 changed change VERB cjfa-45201 132 14 between between ADP cjfa-45201 132 15 examined examine VERB cjfa-45201 132 16 periods period NOUN cjfa-45201 132 17 , , PUNCT cjfa-45201 132 18 but but CCONJ cjfa-45201 132 19 they they PRON cjfa-45201 132 20 remained remain VERB cjfa-45201 132 21 constant constant ADJ cjfa-45201 132 22 under under ADP cjfa-45201 132 23 given give VERB cjfa-45201 132 24 tax tax NOUN cjfa-45201 132 25 legislation legislation NOUN cjfa-45201 132 26 . . PUNCT cjfa-45201 133 1 as as SCONJ cjfa-45201 133 2 mentioned mention VERB cjfa-45201 133 3 before before ADV cjfa-45201 133 4 , , PUNCT cjfa-45201 133 5 when when SCONJ cjfa-45201 133 6 analysing analyse VERB cjfa-45201 133 7 revenue revenue NOUN cjfa-45201 133 8 - - PUNCT cjfa-45201 133 9 based base VERB cjfa-45201 133 10 tax tax NOUN cjfa-45201 133 11 , , PUNCT cjfa-45201 133 12 some some DET cjfa-45201 133 13 assumptions assumption NOUN cjfa-45201 133 14 as as ADP cjfa-45201 133 15 to to ADP cjfa-45201 133 16 the the DET cjfa-45201 133 17 relation relation NOUN cjfa-45201 133 18 between between ADP cjfa-45201 133 19 income income NOUN cjfa-45201 133 20 and and CCONJ cjfa-45201 133 21 revenue revenue NOUN cjfa-45201 133 22 have have VERB cjfa-45201 133 23 to to PART cjfa-45201 133 24 be be AUX cjfa-45201 133 25 made make VERB cjfa-45201 133 26 , , PUNCT cjfa-45201 133 27 as as SCONJ cjfa-45201 133 28 the the DET cjfa-45201 133 29 tax tax NOUN cjfa-45201 133 30 base base NOUN cjfa-45201 133 31 is be AUX cjfa-45201 133 32 different different ADJ cjfa-45201 133 33 . . PUNCT cjfa-45201 134 1 to to PART cjfa-45201 134 2 present present VERB cjfa-45201 134 3 how how SCONJ cjfa-45201 134 4 these these DET cjfa-45201 134 5 assumptions assumption NOUN cjfa-45201 134 6 determine determine VERB cjfa-45201 134 7 the the DET cjfa-45201 134 8 resulting result VERB cjfa-45201 134 9 tax tax NOUN cjfa-45201 134 10 , , PUNCT cjfa-45201 134 11 figure figure NOUN cjfa-45201 134 12 3 3 NUM cjfa-45201 134 13 was be AUX cjfa-45201 134 14 prepared prepare VERB cjfa-45201 134 15 . . PUNCT cjfa-45201 135 1 it it PRON cjfa-45201 135 2 shows show VERB cjfa-45201 135 3 the the DET cjfa-45201 135 4 same same ADJ cjfa-45201 135 5 considerations consideration NOUN cjfa-45201 135 6 on on ADP cjfa-45201 135 7 the the DET cjfa-45201 135 8 optimal optimal ADJ cjfa-45201 135 9 form form NOUN cjfa-45201 135 10 of of ADP cjfa-45201 135 11 taxation taxation NOUN cjfa-45201 135 12 , , PUNCT cjfa-45201 135 13 but but CCONJ cjfa-45201 135 14 with with ADP cjfa-45201 135 15 an an DET cjfa-45201 135 16 assumption assumption NOUN cjfa-45201 135 17 that that SCONJ cjfa-45201 135 18 revenue revenue NOUN cjfa-45201 135 19 is be AUX cjfa-45201 135 20 300 300 NUM cjfa-45201 135 21 % % NOUN cjfa-45201 135 22 of of ADP cjfa-45201 135 23 income income NOUN cjfa-45201 135 24 ( ( PUNCT cjfa-45201 135 25 we we PRON cjfa-45201 135 26 assume assume VERB cjfa-45201 135 27 that that SCONJ cjfa-45201 135 28 there there PRON cjfa-45201 135 29 are be VERB cjfa-45201 135 30 much much ADV cjfa-45201 135 31 higher high ADJ cjfa-45201 135 32 costs cost NOUN cjfa-45201 135 33 in in ADP cjfa-45201 135 34 the the DET cjfa-45201 135 35 analysed analyse VERB cjfa-45201 135 36 business business NOUN cjfa-45201 135 37 ) ) PUNCT cjfa-45201 135 38 . . PUNCT cjfa-45201 136 1 it it PRON cjfa-45201 136 2 does do AUX cjfa-45201 136 3 not not PART cjfa-45201 136 4 change change VERB cjfa-45201 136 5 the the DET cjfa-45201 136 6 calculations calculation NOUN cjfa-45201 136 7 on on ADP cjfa-45201 136 8 progressive progressive ADJ cjfa-45201 136 9 tax tax NOUN cjfa-45201 136 10 and and CCONJ cjfa-45201 136 11 flat flat ADJ cjfa-45201 136 12 tax tax NOUN cjfa-45201 136 13 . . PUNCT cjfa-45201 137 1 however however ADV cjfa-45201 137 2 , , PUNCT cjfa-45201 137 3 under under ADP cjfa-45201 137 4 such such ADJ cjfa-45201 137 5 circumstances circumstance NOUN cjfa-45201 137 6 , , PUNCT cjfa-45201 137 7 the the DET cjfa-45201 137 8 following follow VERB cjfa-45201 137 9 conclusions conclusion NOUN cjfa-45201 137 10 can can AUX cjfa-45201 137 11 be be AUX cjfa-45201 137 12 drawn draw VERB cjfa-45201 137 13 : : PUNCT cjfa-45201 137 14 ■ ■ PUNCT cjfa-45201 137 15 in in ADP cjfa-45201 137 16 every every DET cjfa-45201 137 17 tax tax NOUN cjfa-45201 137 18 regime regime NOUN cjfa-45201 137 19 , , PUNCT cjfa-45201 137 20 there there PRON cjfa-45201 137 21 are be VERB cjfa-45201 137 22 different different ADJ cjfa-45201 137 23 equalisation equalisation NOUN cjfa-45201 137 24 points point NOUN cjfa-45201 137 25 , , PUNCT cjfa-45201 137 26 i.e. i.e. X cjfa-45201 137 27 , , PUNCT cjfa-45201 137 28 points point NOUN cjfa-45201 137 29 ( ( PUNCT cjfa-45201 137 30 values value NOUN cjfa-45201 137 31 of of ADP cjfa-45201 137 32 income income NOUN cjfa-45201 137 33 ) ) PUNCT cjfa-45201 137 34 in in ADP cjfa-45201 137 35 which which PRON cjfa-45201 137 36 the the DET cjfa-45201 137 37 optimal optimal ADJ cjfa-45201 137 38 taxation taxation NOUN cjfa-45201 137 39 form form NOUN cjfa-45201 137 40 is be AUX cjfa-45201 137 41 changing change VERB cjfa-45201 137 42 , , PUNCT cjfa-45201 137 43 ■ ■ PUNCT cjfa-45201 137 44 only only ADV cjfa-45201 137 45 two two NUM cjfa-45201 137 46 forms form NOUN cjfa-45201 137 47 of of ADP cjfa-45201 137 48 taxation taxation NOUN cjfa-45201 137 49 are be AUX cjfa-45201 137 50 optimal optimal ADJ cjfa-45201 137 51 – – PUNCT cjfa-45201 137 52 progressive progressive ADJ cjfa-45201 137 53 taxation taxation NOUN cjfa-45201 137 54 for for ADP cjfa-45201 137 55 lower low ADJ cjfa-45201 137 56 income income NOUN cjfa-45201 137 57 , , PUNCT cjfa-45201 137 58 and and CCONJ cjfa-45201 137 59 flat flat ADJ cjfa-45201 137 60 tax tax NOUN cjfa-45201 137 61 for for ADP cjfa-45201 137 62 higher high ADJ cjfa-45201 137 63 income income NOUN cjfa-45201 137 64 ; ; PUNCT cjfa-45201 137 65 the the DET cjfa-45201 137 66 equalisation equalisation NOUN cjfa-45201 137 67 point point NOUN cjfa-45201 137 68 , , PUNCT cjfa-45201 137 69 as as SCONJ cjfa-45201 137 70 mentioned mention VERB cjfa-45201 137 71 , , PUNCT cjfa-45201 137 72 depends depend VERB cjfa-45201 137 73 on on ADP cjfa-45201 137 74 the the DET cjfa-45201 137 75 analysed analyse VERB cjfa-45201 137 76 period period NOUN cjfa-45201 137 77 . . PUNCT cjfa-45201 138 1 figure figure NOUN cjfa-45201 138 2 1 1 NUM cjfa-45201 138 3 . . PUNCT cjfa-45201 138 4 tax tax NOUN cjfa-45201 138 5 burden burden NOUN cjfa-45201 138 6 depending depend VERB cjfa-45201 138 7 on on ADP cjfa-45201 138 8 income income NOUN cjfa-45201 138 9 and and CCONJ cjfa-45201 138 10 the the DET cjfa-45201 138 11 chosen choose VERB cjfa-45201 138 12 form form NOUN cjfa-45201 138 13 of of ADP cjfa-45201 138 14 taxation taxation NOUN cjfa-45201 138 15 in in ADP cjfa-45201 138 16 the the DET cjfa-45201 138 17 years year NOUN cjfa-45201 138 18 revenue revenue NOUN cjfa-45201 138 19 have have VERB cjfa-45201 138 20 to to PART cjfa-45201 138 21 be be AUX cjfa-45201 138 22 made make VERB cjfa-45201 138 23 , , PUNCT cjfa-45201 138 24 as as SCONJ cjfa-45201 138 25 the the DET cjfa-45201 138 26 tax tax NOUN cjfa-45201 138 27 base base NOUN cjfa-45201 138 28 is be AUX cjfa-45201 138 29 different different ADJ cjfa-45201 138 30 . . PUNCT cjfa-45201 139 1 to to PART cjfa-45201 139 2 present present VERB cjfa-45201 139 3 how how SCONJ cjfa-45201 139 4 these these DET cjfa-45201 139 5 assumptions assumption NOUN cjfa-45201 139 6 determine determine VERB cjfa-45201 139 7 the the DET cjfa-45201 139 8 resulting result VERB cjfa-45201 139 9 tax tax NOUN cjfa-45201 139 10 , , PUNCT cjfa-45201 139 11 figure figure NOUN cjfa-45201 139 12 3 3 NUM cjfa-45201 139 13 was be AUX cjfa-45201 139 14 prepared prepare VERB cjfa-45201 139 15 . . PUNCT cjfa-45201 140 1 it it PRON cjfa-45201 140 2 shows show VERB cjfa-45201 140 3 the the DET cjfa-45201 140 4 same same ADJ cjfa-45201 140 5 considerations consideration NOUN cjfa-45201 140 6 on on ADP cjfa-45201 140 7 the the DET cjfa-45201 140 8 optimal optimal ADJ cjfa-45201 140 9 form form NOUN cjfa-45201 140 10 of of ADP cjfa-45201 140 11 taxation taxation NOUN cjfa-45201 140 12 , , PUNCT cjfa-45201 140 13 but but CCONJ cjfa-45201 140 14 with with ADP cjfa-45201 140 15 an an DET cjfa-45201 140 16 assumption assumption NOUN cjfa-45201 140 17 that that SCONJ cjfa-45201 140 18 revenue revenue NOUN cjfa-45201 140 19 is be AUX cjfa-45201 140 20 300 300 NUM cjfa-45201 140 21 % % NOUN cjfa-45201 140 22 of of ADP cjfa-45201 140 23 income income NOUN cjfa-45201 140 24 ( ( PUNCT cjfa-45201 140 25 we we PRON cjfa-45201 140 26 assume assume VERB cjfa-45201 140 27 that that SCONJ cjfa-45201 140 28 there there PRON cjfa-45201 140 29 are be VERB cjfa-45201 140 30 much much ADV cjfa-45201 140 31 higher high ADJ cjfa-45201 140 32 costs cost NOUN cjfa-45201 140 33 in in ADP cjfa-45201 140 34 the the DET cjfa-45201 140 35 analysed analyse VERB cjfa-45201 140 36 business business NOUN cjfa-45201 140 37 ) ) PUNCT cjfa-45201 140 38 . . PUNCT cjfa-45201 141 1 it it PRON cjfa-45201 141 2 does do AUX cjfa-45201 141 3 not not PART cjfa-45201 141 4 change change VERB cjfa-45201 141 5 the the DET cjfa-45201 141 6 calculations calculation NOUN cjfa-45201 141 7 on on ADP cjfa-45201 141 8 progressive progressive ADJ cjfa-45201 141 9 tax tax NOUN cjfa-45201 141 10 and and CCONJ cjfa-45201 141 11 flat flat ADJ cjfa-45201 141 12 tax tax NOUN cjfa-45201 141 13 . . PUNCT cjfa-45201 142 1 however however ADV cjfa-45201 142 2 , , PUNCT cjfa-45201 142 3 under under ADP cjfa-45201 142 4 such such ADJ cjfa-45201 142 5 circumstances circumstance NOUN cjfa-45201 142 6 , , PUNCT cjfa-45201 142 7 the the DET cjfa-45201 142 8 following follow VERB cjfa-45201 142 9 conclusions conclusion NOUN cjfa-45201 142 10 can can AUX cjfa-45201 142 11 be be AUX cjfa-45201 142 12 drawn draw VERB cjfa-45201 142 13 : : PUNCT cjfa-45201 142 14 in in ADP cjfa-45201 142 15 every every DET cjfa-45201 142 16 tax tax NOUN cjfa-45201 142 17 regime regime NOUN cjfa-45201 142 18 , , PUNCT cjfa-45201 142 19 there there PRON cjfa-45201 142 20 are be VERB cjfa-45201 142 21 different different ADJ cjfa-45201 142 22 equalization equalization NOUN cjfa-45201 142 23 points point NOUN cjfa-45201 142 24 , , PUNCT cjfa-45201 142 25 i.e. i.e. X cjfa-45201 142 26 , , PUNCT cjfa-45201 142 27 points point NOUN cjfa-45201 142 28 ( ( PUNCT cjfa-45201 142 29 values value NOUN cjfa-45201 142 30 of of ADP cjfa-45201 142 31 income income NOUN cjfa-45201 142 32 ) ) PUNCT cjfa-45201 142 33 in in ADP cjfa-45201 142 34 which which PRON cjfa-45201 142 35 the the DET cjfa-45201 142 36 optimal optimal ADJ cjfa-45201 142 37 taxation taxation NOUN cjfa-45201 142 38 form form NOUN cjfa-45201 142 39 is be AUX cjfa-45201 142 40 changing change VERB cjfa-45201 142 41 , , PUNCT cjfa-45201 142 42 only only ADV cjfa-45201 142 43 two two NUM cjfa-45201 142 44 forms form NOUN cjfa-45201 142 45 of of ADP cjfa-45201 142 46 taxation taxation NOUN cjfa-45201 142 47 are be AUX cjfa-45201 142 48 optimal optimal ADJ cjfa-45201 142 49 – – PUNCT cjfa-45201 142 50 progressive progressive ADJ cjfa-45201 142 51 taxation taxation NOUN cjfa-45201 142 52 for for ADP cjfa-45201 142 53 lower low ADJ cjfa-45201 142 54 income income NOUN cjfa-45201 142 55 , , PUNCT cjfa-45201 142 56 and and CCONJ cjfa-45201 142 57 flat flat ADJ cjfa-45201 142 58 tax tax NOUN cjfa-45201 142 59 for for ADP cjfa-45201 142 60 higher high ADJ cjfa-45201 142 61 income income NOUN cjfa-45201 142 62 ; ; PUNCT cjfa-45201 142 63 the the DET cjfa-45201 142 64 equalization equalization NOUN cjfa-45201 142 65 point point NOUN cjfa-45201 142 66 , , PUNCT cjfa-45201 142 67 as as SCONJ cjfa-45201 142 68 mentioned mention VERB cjfa-45201 142 69 , , PUNCT cjfa-45201 142 70 depends depend VERB cjfa-45201 142 71 on on ADP cjfa-45201 142 72 the the DET cjfa-45201 142 73 analysed analyse VERB cjfa-45201 142 74 period period NOUN cjfa-45201 142 75 . . PUNCT cjfa-45201 143 1 figure figure NOUN cjfa-45201 143 2 1 1 NUM cjfa-45201 143 3 . . PUNCT cjfa-45201 143 4 tax tax NOUN cjfa-45201 143 5 burden burden NOUN cjfa-45201 143 6 depending depend VERB cjfa-45201 143 7 on on ADP cjfa-45201 143 8 income income NOUN cjfa-45201 143 9 and and CCONJ cjfa-45201 143 10 the the DET cjfa-45201 143 11 chosen choose VERB cjfa-45201 143 12 form form NOUN cjfa-45201 143 13 of of ADP cjfa-45201 143 14 taxation taxation NOUN cjfa-45201 143 15 in in ADP cjfa-45201 143 16 the the DET cjfa-45201 143 17 years year NOUN cjfa-45201 143 18 0 0 NUM cjfa-45201 144 1 20 20 NUM cjfa-45201 144 2 000 000 NUM cjfa-45201 144 3 40 40 NUM cjfa-45201 144 4 000 000 NUM cjfa-45201 144 5 60 60 NUM cjfa-45201 144 6 000 000 NUM cjfa-45201 144 7 80 80 NUM cjfa-45201 144 8 000 000 NUM cjfa-45201 144 9 100 100 NUM cjfa-45201 144 10 000 000 NUM cjfa-45201 144 11 120 120 NUM cjfa-45201 144 12 000 000 NUM cjfa-45201 144 13 140 140 NUM cjfa-45201 144 14 000 000 NUM cjfa-45201 144 15 160 160 NUM cjfa-45201 144 16 000 000 NUM cjfa-45201 144 17 1 1 NUM cjfa-45201 144 18 00 00 NUM cjfa-45201 144 19 0 0 NUM cjfa-45201 144 20 23 23 NUM cjfa-45201 144 21 0 0 NUM cjfa-45201 144 22 00 00 NUM cjfa-45201 144 23 45 45 NUM cjfa-45201 144 24 0 0 NUM cjfa-45201 144 25 00 00 NUM cjfa-45201 144 26 67 67 NUM cjfa-45201 144 27 0 0 NUM cjfa-45201 144 28 00 00 NUM cjfa-45201 144 29 89 89 NUM cjfa-45201 144 30 0 0 NUM cjfa-45201 144 31 00 00 NUM cjfa-45201 144 32 11 11 NUM cjfa-45201 144 33 1 1 NUM cjfa-45201 144 34 00 00 NUM cjfa-45201 144 35 0 0 NUM cjfa-45201 144 36 13 13 NUM cjfa-45201 144 37 3 3 NUM cjfa-45201 144 38 00 00 NUM cjfa-45201 144 39 0 0 NUM cjfa-45201 144 40 15 15 NUM cjfa-45201 144 41 5 5 NUM cjfa-45201 144 42 00 00 NUM cjfa-45201 144 43 0 0 NUM cjfa-45201 144 44 17 17 NUM cjfa-45201 144 45 7 7 NUM cjfa-45201 144 46 00 00 NUM cjfa-45201 144 47 0 0 NUM cjfa-45201 144 48 19 19 NUM cjfa-45201 144 49 9 9 NUM cjfa-45201 144 50 00 00 NUM cjfa-45201 144 51 0 0 NUM cjfa-45201 144 52 22 22 NUM cjfa-45201 144 53 1 1 NUM cjfa-45201 144 54 00 00 SYM cjfa-45201 144 55 0 0 NUM cjfa-45201 144 56 24 24 NUM cjfa-45201 144 57 3 3 NUM cjfa-45201 144 58 00 00 NUM cjfa-45201 144 59 0 0 NUM cjfa-45201 144 60 26 26 NUM cjfa-45201 144 61 5 5 NUM cjfa-45201 144 62 00 00 NUM cjfa-45201 144 63 0 0 NUM cjfa-45201 144 64 28 28 NUM cjfa-45201 144 65 7 7 NUM cjfa-45201 144 66 00 00 NUM cjfa-45201 144 67 0 0 NUM cjfa-45201 144 68 30 30 NUM cjfa-45201 144 69 9 9 NUM cjfa-45201 144 70 00 00 NUM cjfa-45201 144 71 0 0 NUM cjfa-45201 144 72 33 33 NUM cjfa-45201 144 73 1 1 NUM cjfa-45201 144 74 00 00 NUM cjfa-45201 144 75 0 0 NUM cjfa-45201 144 76 35 35 NUM cjfa-45201 144 77 3 3 NUM cjfa-45201 144 78 00 00 NUM cjfa-45201 144 79 0 0 NUM cjfa-45201 144 80 37 37 NUM cjfa-45201 144 81 5 5 NUM cjfa-45201 144 82 00 00 NUM cjfa-45201 144 83 0 0 NUM cjfa-45201 144 84 39 39 NUM cjfa-45201 144 85 7 7 NUM cjfa-45201 144 86 00 00 NUM cjfa-45201 144 87 0 0 NUM cjfa-45201 144 88 progressive progressive ADJ cjfa-45201 144 89 tax tax NOUN cjfa-45201 144 90 + + CCONJ cjfa-45201 144 91 health health NOUN cjfa-45201 144 92 insurance insurance NOUN cjfa-45201 144 93 ( ( PUNCT cjfa-45201 144 94 2021 2021 NUM cjfa-45201 144 95 ) ) PUNCT cjfa-45201 144 96 progressive progressive ADJ cjfa-45201 144 97 tax tax NOUN cjfa-45201 144 98 + + CCONJ cjfa-45201 144 99 health health NOUN cjfa-45201 144 100 insurance insurance NOUN cjfa-45201 144 101 ( ( PUNCT cjfa-45201 144 102 2022 2022 NUM cjfa-45201 144 103 v.1 v.1 SYM cjfa-45201 144 104 ) ) PUNCT cjfa-45201 144 105 progressive progressive ADJ cjfa-45201 144 106 tax tax NOUN cjfa-45201 144 107 + + CCONJ cjfa-45201 144 108 health health NOUN cjfa-45201 144 109 insurance insurance NOUN cjfa-45201 144 110 ( ( PUNCT cjfa-45201 144 111 2022 2022 NUM cjfa-45201 144 112 v.2 v.2 NOUN cjfa-45201 144 113 ) ) PUNCT cjfa-45201 144 114 0 0 NUM cjfa-45201 145 1 20 20 NUM cjfa-45201 145 2 000 000 NUM cjfa-45201 145 3 40 40 NUM cjfa-45201 145 4 000 000 NUM cjfa-45201 145 5 60 60 NUM cjfa-45201 145 6 000 000 NUM cjfa-45201 145 7 80 80 NUM cjfa-45201 145 8 000 000 NUM cjfa-45201 145 9 100 100 NUM cjfa-45201 145 10 000 000 NUM cjfa-45201 145 11 1 1 NUM cjfa-45201 145 12 00 00 NUM cjfa-45201 145 13 0 0 NUM cjfa-45201 145 14 23 23 NUM cjfa-45201 145 15 0 0 NUM cjfa-45201 145 16 00 00 NUM cjfa-45201 145 17 45 45 NUM cjfa-45201 145 18 0 0 NUM cjfa-45201 145 19 00 00 NUM cjfa-45201 145 20 67 67 NUM cjfa-45201 145 21 0 0 NUM cjfa-45201 145 22 00 00 NUM cjfa-45201 145 23 89 89 NUM cjfa-45201 145 24 0 0 NUM cjfa-45201 145 25 00 00 NUM cjfa-45201 145 26 11 11 NUM cjfa-45201 145 27 1 1 NUM cjfa-45201 145 28 00 00 NUM cjfa-45201 145 29 0 0 NUM cjfa-45201 145 30 13 13 NUM cjfa-45201 145 31 3 3 NUM cjfa-45201 145 32 00 00 NUM cjfa-45201 145 33 0 0 NUM cjfa-45201 145 34 15 15 NUM cjfa-45201 145 35 5 5 NUM cjfa-45201 145 36 00 00 NUM cjfa-45201 145 37 0 0 NUM cjfa-45201 145 38 17 17 NUM cjfa-45201 145 39 7 7 NUM cjfa-45201 145 40 00 00 NUM cjfa-45201 145 41 0 0 NUM cjfa-45201 145 42 19 19 NUM cjfa-45201 145 43 9 9 NUM cjfa-45201 145 44 00 00 NUM cjfa-45201 145 45 0 0 NUM cjfa-45201 145 46 22 22 NUM cjfa-45201 145 47 1 1 NUM cjfa-45201 145 48 00 00 SYM cjfa-45201 145 49 0 0 NUM cjfa-45201 145 50 24 24 NUM cjfa-45201 145 51 3 3 NUM cjfa-45201 145 52 00 00 NUM cjfa-45201 145 53 0 0 NUM cjfa-45201 145 54 26 26 NUM cjfa-45201 145 55 5 5 NUM cjfa-45201 145 56 00 00 NUM cjfa-45201 145 57 0 0 NUM cjfa-45201 145 58 28 28 NUM cjfa-45201 145 59 7 7 NUM cjfa-45201 145 60 00 00 NUM cjfa-45201 145 61 0 0 NUM cjfa-45201 145 62 30 30 NUM cjfa-45201 145 63 9 9 NUM cjfa-45201 145 64 00 00 NUM cjfa-45201 145 65 0 0 NUM cjfa-45201 145 66 33 33 NUM cjfa-45201 145 67 1 1 NUM cjfa-45201 145 68 00 00 NUM cjfa-45201 145 69 0 0 NUM cjfa-45201 145 70 35 35 NUM cjfa-45201 145 71 3 3 NUM cjfa-45201 145 72 00 00 NUM cjfa-45201 145 73 0 0 NUM cjfa-45201 145 74 37 37 NUM cjfa-45201 145 75 5 5 NUM cjfa-45201 145 76 00 00 NUM cjfa-45201 145 77 0 0 NUM cjfa-45201 145 78 39 39 NUM cjfa-45201 145 79 7 7 NUM cjfa-45201 145 80 00 00 NUM cjfa-45201 145 81 0 0 NUM cjfa-45201 145 82 flat flat ADJ cjfa-45201 145 83 tax tax NOUN cjfa-45201 145 84 + + CCONJ cjfa-45201 145 85 health health NOUN cjfa-45201 145 86 insurance insurance NOUN cjfa-45201 145 87 ( ( PUNCT cjfa-45201 145 88 2021 2021 NUM cjfa-45201 145 89 ) ) PUNCT cjfa-45201 145 90 flat flat ADJ cjfa-45201 145 91 tax tax NOUN cjfa-45201 145 92 + + CCONJ cjfa-45201 145 93 health health NOUN cjfa-45201 145 94 insurance insurance NOUN cjfa-45201 145 95 ( ( PUNCT cjfa-45201 145 96 2022 2022 NUM cjfa-45201 145 97 v.1 v.1 SYM cjfa-45201 145 98 ) ) PUNCT cjfa-45201 145 99 flat flat ADJ cjfa-45201 145 100 tax tax NOUN cjfa-45201 145 101 + + CCONJ cjfa-45201 145 102 health health NOUN cjfa-45201 145 103 insurance insurance NOUN cjfa-45201 145 104 ( ( PUNCT cjfa-45201 145 105 2022 2022 NUM cjfa-45201 145 106 v.2 v.2 NOUN cjfa-45201 145 107 ) ) PUNCT cjfa-45201 145 108 a a DET cjfa-45201 145 109 theoretical theoretical ADJ cjfa-45201 145 110 analysis analysis NOUN cjfa-45201 145 111 of of ADP cjfa-45201 145 112 the the DET cjfa-45201 145 113 new new ADJ cjfa-45201 145 114 polish polish ADJ cjfa-45201 145 115 income income NOUN cjfa-45201 145 116 tax tax NOUN cjfa-45201 145 117 system system NOUN cjfa-45201 145 118 157157 157157 NUM cjfa-45201 145 119 revenue revenue NOUN cjfa-45201 145 120 have have VERB cjfa-45201 145 121 to to PART cjfa-45201 145 122 be be AUX cjfa-45201 145 123 made make VERB cjfa-45201 145 124 , , PUNCT cjfa-45201 145 125 as as SCONJ cjfa-45201 145 126 the the DET cjfa-45201 145 127 tax tax NOUN cjfa-45201 145 128 base base NOUN cjfa-45201 145 129 is be AUX cjfa-45201 145 130 different different ADJ cjfa-45201 145 131 . . PUNCT cjfa-45201 146 1 to to PART cjfa-45201 146 2 present present VERB cjfa-45201 146 3 how how SCONJ cjfa-45201 146 4 these these DET cjfa-45201 146 5 assumptions assumption NOUN cjfa-45201 146 6 determine determine VERB cjfa-45201 146 7 the the DET cjfa-45201 146 8 resulting result VERB cjfa-45201 146 9 tax tax NOUN cjfa-45201 146 10 , , PUNCT cjfa-45201 146 11 figure figure NOUN cjfa-45201 146 12 3 3 NUM cjfa-45201 146 13 was be AUX cjfa-45201 146 14 prepared prepare VERB cjfa-45201 146 15 . . PUNCT cjfa-45201 147 1 it it PRON cjfa-45201 147 2 shows show VERB cjfa-45201 147 3 the the DET cjfa-45201 147 4 same same ADJ cjfa-45201 147 5 considerations consideration NOUN cjfa-45201 147 6 on on ADP cjfa-45201 147 7 the the DET cjfa-45201 147 8 optimal optimal ADJ cjfa-45201 147 9 form form NOUN cjfa-45201 147 10 of of ADP cjfa-45201 147 11 taxation taxation NOUN cjfa-45201 147 12 , , PUNCT cjfa-45201 147 13 but but CCONJ cjfa-45201 147 14 with with ADP cjfa-45201 147 15 an an DET cjfa-45201 147 16 assumption assumption NOUN cjfa-45201 147 17 that that SCONJ cjfa-45201 147 18 revenue revenue NOUN cjfa-45201 147 19 is be AUX cjfa-45201 147 20 300 300 NUM cjfa-45201 147 21 % % NOUN cjfa-45201 147 22 of of ADP cjfa-45201 147 23 income income NOUN cjfa-45201 147 24 ( ( PUNCT cjfa-45201 147 25 we we PRON cjfa-45201 147 26 assume assume VERB cjfa-45201 147 27 that that SCONJ cjfa-45201 147 28 there there PRON cjfa-45201 147 29 are be VERB cjfa-45201 147 30 much much ADV cjfa-45201 147 31 higher high ADJ cjfa-45201 147 32 costs cost NOUN cjfa-45201 147 33 in in ADP cjfa-45201 147 34 the the DET cjfa-45201 147 35 analysed analyse VERB cjfa-45201 147 36 business business NOUN cjfa-45201 147 37 ) ) PUNCT cjfa-45201 147 38 . . PUNCT cjfa-45201 148 1 it it PRON cjfa-45201 148 2 does do AUX cjfa-45201 148 3 not not PART cjfa-45201 148 4 change change VERB cjfa-45201 148 5 the the DET cjfa-45201 148 6 calculations calculation NOUN cjfa-45201 148 7 on on ADP cjfa-45201 148 8 progressive progressive ADJ cjfa-45201 148 9 tax tax NOUN cjfa-45201 148 10 and and CCONJ cjfa-45201 148 11 flat flat ADJ cjfa-45201 148 12 tax tax NOUN cjfa-45201 148 13 . . PUNCT cjfa-45201 149 1 however however ADV cjfa-45201 149 2 , , PUNCT cjfa-45201 149 3 under under ADP cjfa-45201 149 4 such such ADJ cjfa-45201 149 5 circumstances circumstance NOUN cjfa-45201 149 6 , , PUNCT cjfa-45201 149 7 the the DET cjfa-45201 149 8 following follow VERB cjfa-45201 149 9 conclusions conclusion NOUN cjfa-45201 149 10 can can AUX cjfa-45201 149 11 be be AUX cjfa-45201 149 12 drawn draw VERB cjfa-45201 149 13 : : PUNCT cjfa-45201 149 14 in in ADP cjfa-45201 149 15 every every DET cjfa-45201 149 16 tax tax NOUN cjfa-45201 149 17 regime regime NOUN cjfa-45201 149 18 , , PUNCT cjfa-45201 149 19 there there PRON cjfa-45201 149 20 are be VERB cjfa-45201 149 21 different different ADJ cjfa-45201 149 22 equalization equalization NOUN cjfa-45201 149 23 points point NOUN cjfa-45201 149 24 , , PUNCT cjfa-45201 149 25 i.e. i.e. X cjfa-45201 149 26 , , PUNCT cjfa-45201 149 27 points point NOUN cjfa-45201 149 28 ( ( PUNCT cjfa-45201 149 29 values value NOUN cjfa-45201 149 30 of of ADP cjfa-45201 149 31 income income NOUN cjfa-45201 149 32 ) ) PUNCT cjfa-45201 149 33 in in ADP cjfa-45201 149 34 which which PRON cjfa-45201 149 35 the the DET cjfa-45201 149 36 optimal optimal ADJ cjfa-45201 149 37 taxation taxation NOUN cjfa-45201 149 38 form form NOUN cjfa-45201 149 39 is be AUX cjfa-45201 149 40 changing change VERB cjfa-45201 149 41 , , PUNCT cjfa-45201 149 42 only only ADV cjfa-45201 149 43 two two NUM cjfa-45201 149 44 forms form NOUN cjfa-45201 149 45 of of ADP cjfa-45201 149 46 taxation taxation NOUN cjfa-45201 149 47 are be AUX cjfa-45201 149 48 optimal optimal ADJ cjfa-45201 149 49 – – PUNCT cjfa-45201 149 50 progressive progressive ADJ cjfa-45201 149 51 taxation taxation NOUN cjfa-45201 149 52 for for ADP cjfa-45201 149 53 lower low ADJ cjfa-45201 149 54 income income NOUN cjfa-45201 149 55 , , PUNCT cjfa-45201 149 56 and and CCONJ cjfa-45201 149 57 flat flat ADJ cjfa-45201 149 58 tax tax NOUN cjfa-45201 149 59 for for ADP cjfa-45201 149 60 higher high ADJ cjfa-45201 149 61 income income NOUN cjfa-45201 149 62 ; ; PUNCT cjfa-45201 149 63 the the DET cjfa-45201 149 64 equalization equalization NOUN cjfa-45201 149 65 point point NOUN cjfa-45201 149 66 , , PUNCT cjfa-45201 149 67 as as SCONJ cjfa-45201 149 68 mentioned mention VERB cjfa-45201 149 69 , , PUNCT cjfa-45201 149 70 depends depend VERB cjfa-45201 149 71 on on ADP cjfa-45201 149 72 the the DET cjfa-45201 149 73 analysed analyse VERB cjfa-45201 149 74 period period NOUN cjfa-45201 149 75 . . PUNCT cjfa-45201 150 1 figure figure NOUN cjfa-45201 150 2 1 1 NUM cjfa-45201 150 3 . . PUNCT cjfa-45201 150 4 tax tax NOUN cjfa-45201 150 5 burden burden NOUN cjfa-45201 150 6 depending depend VERB cjfa-45201 150 7 on on ADP cjfa-45201 150 8 income income NOUN cjfa-45201 150 9 and and CCONJ cjfa-45201 150 10 the the DET cjfa-45201 150 11 chosen choose VERB cjfa-45201 150 12 form form NOUN cjfa-45201 150 13 of of ADP cjfa-45201 150 14 taxation taxation NOUN cjfa-45201 150 15 in in ADP cjfa-45201 150 16 the the DET cjfa-45201 150 17 years year NOUN cjfa-45201 150 18 0 0 NUM cjfa-45201 151 1 20 20 NUM cjfa-45201 151 2 000 000 NUM cjfa-45201 151 3 40 40 NUM cjfa-45201 151 4 000 000 NUM cjfa-45201 151 5 60 60 NUM cjfa-45201 151 6 000 000 NUM cjfa-45201 151 7 80 80 NUM cjfa-45201 151 8 000 000 NUM cjfa-45201 151 9 100 100 NUM cjfa-45201 151 10 000 000 NUM cjfa-45201 151 11 120 120 NUM cjfa-45201 151 12 000 000 NUM cjfa-45201 151 13 140 140 NUM cjfa-45201 151 14 000 000 NUM cjfa-45201 151 15 160 160 NUM cjfa-45201 151 16 000 000 NUM cjfa-45201 151 17 1 1 NUM cjfa-45201 151 18 00 00 NUM cjfa-45201 151 19 0 0 NUM cjfa-45201 151 20 23 23 NUM cjfa-45201 151 21 0 0 NUM cjfa-45201 151 22 00 00 NUM cjfa-45201 151 23 45 45 NUM cjfa-45201 151 24 0 0 NUM cjfa-45201 151 25 00 00 NUM cjfa-45201 151 26 67 67 NUM cjfa-45201 151 27 0 0 NUM cjfa-45201 151 28 00 00 NUM cjfa-45201 151 29 89 89 NUM cjfa-45201 151 30 0 0 NUM cjfa-45201 151 31 00 00 NUM cjfa-45201 151 32 11 11 NUM cjfa-45201 151 33 1 1 NUM cjfa-45201 151 34 00 00 NUM cjfa-45201 151 35 0 0 NUM cjfa-45201 151 36 13 13 NUM cjfa-45201 151 37 3 3 NUM cjfa-45201 151 38 00 00 NUM cjfa-45201 151 39 0 0 NUM cjfa-45201 151 40 15 15 NUM cjfa-45201 151 41 5 5 NUM cjfa-45201 151 42 00 00 NUM cjfa-45201 151 43 0 0 NUM cjfa-45201 151 44 17 17 NUM cjfa-45201 151 45 7 7 NUM cjfa-45201 151 46 00 00 NUM cjfa-45201 151 47 0 0 NUM cjfa-45201 151 48 19 19 NUM cjfa-45201 151 49 9 9 NUM cjfa-45201 151 50 00 00 NUM cjfa-45201 151 51 0 0 NUM cjfa-45201 151 52 22 22 NUM cjfa-45201 151 53 1 1 NUM cjfa-45201 151 54 00 00 SYM cjfa-45201 151 55 0 0 NUM cjfa-45201 151 56 24 24 NUM cjfa-45201 151 57 3 3 NUM cjfa-45201 151 58 00 00 NUM cjfa-45201 151 59 0 0 NUM cjfa-45201 151 60 26 26 NUM cjfa-45201 151 61 5 5 NUM cjfa-45201 151 62 00 00 NUM cjfa-45201 151 63 0 0 NUM cjfa-45201 151 64 28 28 NUM cjfa-45201 151 65 7 7 NUM cjfa-45201 151 66 00 00 NUM cjfa-45201 151 67 0 0 NUM cjfa-45201 151 68 30 30 NUM cjfa-45201 151 69 9 9 NUM cjfa-45201 151 70 00 00 NUM cjfa-45201 151 71 0 0 NUM cjfa-45201 151 72 33 33 NUM cjfa-45201 151 73 1 1 NUM cjfa-45201 151 74 00 00 NUM cjfa-45201 151 75 0 0 NUM cjfa-45201 151 76 35 35 NUM cjfa-45201 151 77 3 3 NUM cjfa-45201 151 78 00 00 NUM cjfa-45201 151 79 0 0 NUM cjfa-45201 151 80 37 37 NUM cjfa-45201 151 81 5 5 NUM cjfa-45201 151 82 00 00 NUM cjfa-45201 151 83 0 0 NUM cjfa-45201 151 84 39 39 NUM cjfa-45201 151 85 7 7 NUM cjfa-45201 151 86 00 00 NUM cjfa-45201 151 87 0 0 NUM cjfa-45201 151 88 progressive progressive ADJ cjfa-45201 151 89 tax tax NOUN cjfa-45201 151 90 + + CCONJ cjfa-45201 151 91 health health NOUN cjfa-45201 151 92 insurance insurance NOUN cjfa-45201 151 93 ( ( PUNCT cjfa-45201 151 94 2021 2021 NUM cjfa-45201 151 95 ) ) PUNCT cjfa-45201 151 96 progressive progressive ADJ cjfa-45201 151 97 tax tax NOUN cjfa-45201 151 98 + + CCONJ cjfa-45201 151 99 health health NOUN cjfa-45201 151 100 insurance insurance NOUN cjfa-45201 151 101 ( ( PUNCT cjfa-45201 151 102 2022 2022 NUM cjfa-45201 151 103 v.1 v.1 SYM cjfa-45201 151 104 ) ) PUNCT cjfa-45201 151 105 progressive progressive ADJ cjfa-45201 151 106 tax tax NOUN cjfa-45201 151 107 + + CCONJ cjfa-45201 151 108 health health NOUN cjfa-45201 151 109 insurance insurance NOUN cjfa-45201 151 110 ( ( PUNCT cjfa-45201 151 111 2022 2022 NUM cjfa-45201 151 112 v.2 v.2 NOUN cjfa-45201 151 113 ) ) PUNCT cjfa-45201 151 114 0 0 NUM cjfa-45201 152 1 20 20 NUM cjfa-45201 152 2 000 000 NUM cjfa-45201 152 3 40 40 NUM cjfa-45201 152 4 000 000 NUM cjfa-45201 152 5 60 60 NUM cjfa-45201 152 6 000 000 NUM cjfa-45201 152 7 80 80 NUM cjfa-45201 152 8 000 000 NUM cjfa-45201 152 9 100 100 NUM cjfa-45201 152 10 000 000 NUM cjfa-45201 152 11 1 1 NUM cjfa-45201 152 12 00 00 NUM cjfa-45201 152 13 0 0 NUM cjfa-45201 152 14 23 23 NUM cjfa-45201 152 15 0 0 NUM cjfa-45201 152 16 00 00 NUM cjfa-45201 152 17 45 45 NUM cjfa-45201 152 18 0 0 NUM cjfa-45201 152 19 00 00 NUM cjfa-45201 152 20 67 67 NUM cjfa-45201 152 21 0 0 NUM cjfa-45201 152 22 00 00 NUM cjfa-45201 152 23 89 89 NUM cjfa-45201 152 24 0 0 NUM cjfa-45201 152 25 00 00 NUM cjfa-45201 152 26 11 11 NUM cjfa-45201 152 27 1 1 NUM cjfa-45201 152 28 00 00 NUM cjfa-45201 152 29 0 0 NUM cjfa-45201 152 30 13 13 NUM cjfa-45201 152 31 3 3 NUM cjfa-45201 152 32 00 00 NUM cjfa-45201 152 33 0 0 NUM cjfa-45201 152 34 15 15 NUM cjfa-45201 152 35 5 5 NUM cjfa-45201 152 36 00 00 NUM cjfa-45201 152 37 0 0 NUM cjfa-45201 152 38 17 17 NUM cjfa-45201 152 39 7 7 NUM cjfa-45201 152 40 00 00 NUM cjfa-45201 152 41 0 0 NUM cjfa-45201 152 42 19 19 NUM cjfa-45201 152 43 9 9 NUM cjfa-45201 152 44 00 00 NUM cjfa-45201 152 45 0 0 NUM cjfa-45201 152 46 22 22 NUM cjfa-45201 152 47 1 1 NUM cjfa-45201 152 48 00 00 SYM cjfa-45201 152 49 0 0 NUM cjfa-45201 152 50 24 24 NUM cjfa-45201 152 51 3 3 NUM cjfa-45201 152 52 00 00 NUM cjfa-45201 152 53 0 0 NUM cjfa-45201 152 54 26 26 NUM cjfa-45201 152 55 5 5 NUM cjfa-45201 152 56 00 00 NUM cjfa-45201 152 57 0 0 NUM cjfa-45201 152 58 28 28 NUM cjfa-45201 152 59 7 7 NUM cjfa-45201 152 60 00 00 NUM cjfa-45201 152 61 0 0 NUM cjfa-45201 152 62 30 30 NUM cjfa-45201 152 63 9 9 NUM cjfa-45201 152 64 00 00 NUM cjfa-45201 152 65 0 0 NUM cjfa-45201 152 66 33 33 NUM cjfa-45201 152 67 1 1 NUM cjfa-45201 152 68 00 00 NUM cjfa-45201 152 69 0 0 NUM cjfa-45201 152 70 35 35 NUM cjfa-45201 152 71 3 3 NUM cjfa-45201 152 72 00 00 NUM cjfa-45201 152 73 0 0 NUM cjfa-45201 152 74 37 37 NUM cjfa-45201 152 75 5 5 NUM cjfa-45201 152 76 00 00 NUM cjfa-45201 152 77 0 0 NUM cjfa-45201 152 78 39 39 NUM cjfa-45201 152 79 7 7 NUM cjfa-45201 152 80 00 00 NUM cjfa-45201 152 81 0 0 NUM cjfa-45201 152 82 flat flat ADJ cjfa-45201 152 83 tax tax NOUN cjfa-45201 152 84 + + CCONJ cjfa-45201 152 85 health health NOUN cjfa-45201 152 86 insurance insurance NOUN cjfa-45201 152 87 ( ( PUNCT cjfa-45201 152 88 2021 2021 NUM cjfa-45201 152 89 ) ) PUNCT cjfa-45201 152 90 flat flat ADJ cjfa-45201 152 91 tax tax NOUN cjfa-45201 152 92 + + CCONJ cjfa-45201 152 93 health health NOUN cjfa-45201 152 94 insurance insurance NOUN cjfa-45201 152 95 ( ( PUNCT cjfa-45201 152 96 2022 2022 NUM cjfa-45201 152 97 v.1 v.1 SYM cjfa-45201 152 98 ) ) PUNCT cjfa-45201 152 99 flat flat ADJ cjfa-45201 152 100 tax tax NOUN cjfa-45201 152 101 + + CCONJ cjfa-45201 152 102 health health NOUN cjfa-45201 152 103 insurance insurance NOUN cjfa-45201 152 104 ( ( PUNCT cjfa-45201 152 105 2022 2022 NUM cjfa-45201 152 106 v.2 v.2 NOUN cjfa-45201 152 107 ) ) PUNCT cjfa-45201 152 108 source source NOUN cjfa-45201 152 109 : : PUNCT cjfa-45201 152 110 own own ADJ cjfa-45201 152 111 elaboration elaboration NOUN cjfa-45201 152 112 figure figure NOUN cjfa-45201 152 113 2 2 NUM cjfa-45201 152 114 . . PUNCT cjfa-45201 152 115 tax tax NOUN cjfa-45201 152 116 burden burden NOUN cjfa-45201 152 117 depending depend VERB cjfa-45201 152 118 on on ADP cjfa-45201 152 119 income income NOUN cjfa-45201 152 120 – – PUNCT cjfa-45201 152 121 optimization optimization NOUN cjfa-45201 152 122 dilemma dilemma NOUN cjfa-45201 152 123 in in ADP cjfa-45201 152 124 2021 2021 NUM cjfa-45201 152 125 , , PUNCT cjfa-45201 152 126 2022 2022 NUM cjfa-45201 152 127 v.1 v.1 SYM cjfa-45201 152 128 ( ( PUNCT cjfa-45201 152 129 polish polish PROPN cjfa-45201 152 130 deal deal NOUN cjfa-45201 152 131 1.0 1.0 NUM cjfa-45201 152 132 ) ) PUNCT cjfa-45201 152 133 and and CCONJ cjfa-45201 152 134 2022 2022 NUM cjfa-45201 152 135 v.2 v.2 NOUN cjfa-45201 152 136 ( ( PUNCT cjfa-45201 152 137 polish polish PROPN cjfa-45201 152 138 deal deal NOUN cjfa-45201 152 139 2.0 2.0 NUM cjfa-45201 152 140 ) ) PUNCT cjfa-45201 152 141 – – PUNCT cjfa-45201 152 142 under under ADP cjfa-45201 152 143 given give VERB cjfa-45201 152 144 assumption assumption NOUN cjfa-45201 152 145 ( ( PUNCT cjfa-45201 152 146 revenue=150%*income revenue=150%*income NOUN cjfa-45201 152 147 , , PUNCT cjfa-45201 152 148 tax tax NOUN cjfa-45201 152 149 rate rate NOUN cjfa-45201 152 150 of of ADP cjfa-45201 152 151 revenue revenue NOUN cjfa-45201 152 152 - - PUNCT cjfa-45201 152 153 based base VERB cjfa-45201 152 154 tax=8.5 tax=8.5 NOUN cjfa-45201 152 155 % % NOUN cjfa-45201 152 156 ) ) PUNCT cjfa-45201 152 157 0 0 NUM cjfa-45201 153 1 20 20 NUM cjfa-45201 153 2 000 000 NUM cjfa-45201 153 3 40 40 NUM cjfa-45201 153 4 000 000 NUM cjfa-45201 153 5 60 60 NUM cjfa-45201 153 6 000 000 NUM cjfa-45201 153 7 80 80 NUM cjfa-45201 153 8 000 000 NUM cjfa-45201 153 9 1 1 NUM cjfa-45201 153 10 00 00 NUM cjfa-45201 153 11 0 0 NUM cjfa-45201 153 12 23 23 NUM cjfa-45201 153 13 0 0 NUM cjfa-45201 153 14 00 00 NUM cjfa-45201 153 15 45 45 NUM cjfa-45201 153 16 0 0 NUM cjfa-45201 153 17 00 00 NUM cjfa-45201 153 18 67 67 NUM cjfa-45201 153 19 0 0 NUM cjfa-45201 153 20 00 00 NUM cjfa-45201 153 21 89 89 NUM cjfa-45201 153 22 0 0 NUM cjfa-45201 153 23 00 00 NUM cjfa-45201 153 24 11 11 NUM cjfa-45201 153 25 1 1 NUM cjfa-45201 153 26 00 00 NUM cjfa-45201 153 27 0 0 NUM cjfa-45201 153 28 13 13 NUM cjfa-45201 153 29 3 3 NUM cjfa-45201 153 30 00 00 NUM cjfa-45201 153 31 0 0 NUM cjfa-45201 153 32 15 15 NUM cjfa-45201 153 33 5 5 NUM cjfa-45201 153 34 00 00 NUM cjfa-45201 153 35 0 0 NUM cjfa-45201 153 36 17 17 NUM cjfa-45201 153 37 7 7 NUM cjfa-45201 153 38 00 00 NUM cjfa-45201 153 39 0 0 NUM cjfa-45201 153 40 19 19 NUM cjfa-45201 153 41 9 9 NUM cjfa-45201 153 42 00 00 NUM cjfa-45201 153 43 0 0 NUM cjfa-45201 153 44 22 22 NUM cjfa-45201 153 45 1 1 NUM cjfa-45201 153 46 00 00 SYM cjfa-45201 153 47 0 0 NUM cjfa-45201 153 48 24 24 NUM cjfa-45201 153 49 3 3 NUM cjfa-45201 153 50 00 00 NUM cjfa-45201 153 51 0 0 NUM cjfa-45201 153 52 26 26 NUM cjfa-45201 153 53 5 5 NUM cjfa-45201 153 54 00 00 NUM cjfa-45201 153 55 0 0 NUM cjfa-45201 153 56 28 28 NUM cjfa-45201 153 57 7 7 NUM cjfa-45201 153 58 00 00 NUM cjfa-45201 153 59 0 0 NUM cjfa-45201 153 60 30 30 NUM cjfa-45201 153 61 9 9 NUM cjfa-45201 153 62 00 00 NUM cjfa-45201 153 63 0 0 NUM cjfa-45201 153 64 33 33 NUM cjfa-45201 153 65 1 1 NUM cjfa-45201 153 66 00 00 NUM cjfa-45201 153 67 0 0 NUM cjfa-45201 153 68 35 35 NUM cjfa-45201 153 69 3 3 NUM cjfa-45201 153 70 00 00 NUM cjfa-45201 153 71 0 0 NUM cjfa-45201 153 72 37 37 NUM cjfa-45201 153 73 5 5 NUM cjfa-45201 153 74 00 00 NUM cjfa-45201 153 75 0 0 NUM cjfa-45201 153 76 39 39 NUM cjfa-45201 153 77 7 7 NUM cjfa-45201 153 78 00 00 NUM cjfa-45201 153 79 0 0 NUM cjfa-45201 153 80 revenue revenue NOUN cjfa-45201 153 81 - - PUNCT cjfa-45201 153 82 based base VERB cjfa-45201 153 83 tax tax NOUN cjfa-45201 153 84 + + CCONJ cjfa-45201 153 85 health health NOUN cjfa-45201 153 86 insurance insurance NOUN cjfa-45201 153 87 ( ( PUNCT cjfa-45201 153 88 2021 2021 NUM cjfa-45201 153 89 ) ) PUNCT cjfa-45201 153 90 revenue revenue NOUN cjfa-45201 153 91 - - PUNCT cjfa-45201 153 92 based base VERB cjfa-45201 153 93 tax tax NOUN cjfa-45201 153 94 + + CCONJ cjfa-45201 153 95 health health NOUN cjfa-45201 153 96 insurance insurance NOUN cjfa-45201 153 97 ( ( PUNCT cjfa-45201 153 98 2022 2022 NUM cjfa-45201 153 99 v.1 v.1 SYM cjfa-45201 153 100 ) ) PUNCT cjfa-45201 153 101 revenue revenue NOUN cjfa-45201 153 102 - - PUNCT cjfa-45201 153 103 based base VERB cjfa-45201 153 104 tax tax NOUN cjfa-45201 153 105 + + CCONJ cjfa-45201 153 106 health health NOUN cjfa-45201 153 107 insurance insurance NOUN cjfa-45201 153 108 ( ( PUNCT cjfa-45201 153 109 2022 2022 NUM cjfa-45201 153 110 v.2 v.2 NOUN cjfa-45201 153 111 ) ) PUNCT cjfa-45201 153 112 0 0 NUM cjfa-45201 154 1 20 20 NUM cjfa-45201 154 2 000 000 NUM cjfa-45201 154 3 40 40 NUM cjfa-45201 154 4 000 000 NUM cjfa-45201 154 5 60 60 NUM cjfa-45201 154 6 000 000 NUM cjfa-45201 154 7 80 80 NUM cjfa-45201 154 8 000 000 NUM cjfa-45201 154 9 100 100 NUM cjfa-45201 154 10 000 000 NUM cjfa-45201 154 11 120 120 NUM cjfa-45201 154 12 000 000 NUM cjfa-45201 154 13 1 1 NUM cjfa-45201 154 14 00 00 NUM cjfa-45201 154 15 0 0 NUM cjfa-45201 155 1 28 28 NUM cjfa-45201 155 2 0 0 NUM cjfa-45201 155 3 00 00 NUM cjfa-45201 155 4 55 55 NUM cjfa-45201 155 5 0 0 NUM cjfa-45201 155 6 00 00 NUM cjfa-45201 155 7 82 82 NUM cjfa-45201 155 8 0 0 NUM cjfa-45201 155 9 00 00 NUM cjfa-45201 155 10 10 10 NUM cjfa-45201 155 11 9 9 NUM cjfa-45201 155 12 00 00 NUM cjfa-45201 155 13 0 0 NUM cjfa-45201 155 14 13 13 NUM cjfa-45201 155 15 6 6 NUM cjfa-45201 155 16 00 00 NUM cjfa-45201 155 17 0 0 NUM cjfa-45201 155 18 16 16 NUM cjfa-45201 155 19 3 3 NUM cjfa-45201 155 20 00 00 SYM cjfa-45201 155 21 0 0 NUM cjfa-45201 155 22 19 19 NUM cjfa-45201 155 23 0 0 NUM cjfa-45201 155 24 00 00 NUM cjfa-45201 155 25 0 0 NUM cjfa-45201 155 26 21 21 NUM cjfa-45201 155 27 7 7 NUM cjfa-45201 155 28 00 00 SYM cjfa-45201 155 29 0 0 NUM cjfa-45201 155 30 24 24 NUM cjfa-45201 155 31 4 4 NUM cjfa-45201 155 32 00 00 NUM cjfa-45201 155 33 0 0 NUM cjfa-45201 155 34 27 27 NUM cjfa-45201 155 35 1 1 NUM cjfa-45201 155 36 00 00 NUM cjfa-45201 155 37 0 0 NUM cjfa-45201 155 38 29 29 NUM cjfa-45201 155 39 8 8 NUM cjfa-45201 155 40 00 00 NUM cjfa-45201 155 41 0 0 NUM cjfa-45201 155 42 32 32 NUM cjfa-45201 155 43 5 5 NUM cjfa-45201 155 44 00 00 SYM cjfa-45201 155 45 0 0 NUM cjfa-45201 155 46 35 35 NUM cjfa-45201 155 47 2 2 NUM cjfa-45201 155 48 00 00 NUM cjfa-45201 155 49 0 0 NUM cjfa-45201 155 50 37 37 NUM cjfa-45201 155 51 9 9 NUM cjfa-45201 155 52 00 00 NUM cjfa-45201 155 53 0 0 NUM cjfa-45201 155 54 progressive progressive ADJ cjfa-45201 155 55 tax tax NOUN cjfa-45201 155 56 + + CCONJ cjfa-45201 155 57 health health NOUN cjfa-45201 155 58 insurance insurance NOUN cjfa-45201 155 59 ( ( PUNCT cjfa-45201 155 60 2021 2021 NUM cjfa-45201 155 61 ) ) PUNCT cjfa-45201 155 62 flat flat ADJ cjfa-45201 155 63 tax tax NOUN cjfa-45201 155 64 + + CCONJ cjfa-45201 155 65 health health NOUN cjfa-45201 155 66 insurance insurance NOUN cjfa-45201 155 67 ( ( PUNCT cjfa-45201 155 68 2021 2021 NUM cjfa-45201 155 69 ) ) PUNCT cjfa-45201 155 70 revenue revenue NOUN cjfa-45201 155 71 - - PUNCT cjfa-45201 155 72 based base VERB cjfa-45201 155 73 tax tax NOUN cjfa-45201 155 74 + + CCONJ cjfa-45201 155 75 health health NOUN cjfa-45201 155 76 insurance insurance NOUN cjfa-45201 155 77 ( ( PUNCT cjfa-45201 155 78 2021 2021 NUM cjfa-45201 155 79 ) ) PUNCT cjfa-45201 155 80 s s PART cjfa-45201 155 81 o o NOUN cjfa-45201 155 82 u u NOUN cjfa-45201 155 83 r r NOUN cjfa-45201 155 84 c c NOUN cjfa-45201 155 85 e e NOUN cjfa-45201 155 86 : : PUNCT cjfa-45201 155 87 own own ADJ cjfa-45201 155 88 elaboration elaboration NOUN cjfa-45201 155 89 . . PUNCT cjfa-45201 156 1 urszula urszula NOUN cjfa-45201 156 2 król158158 król158158 PROPN cjfa-45201 156 3 figure figure NOUN cjfa-45201 156 4 2 2 NUM cjfa-45201 156 5 . . PUNCT cjfa-45201 156 6 tax tax NOUN cjfa-45201 156 7 burden burden NOUN cjfa-45201 156 8 depending depend VERB cjfa-45201 156 9 on on ADP cjfa-45201 156 10 income income NOUN cjfa-45201 156 11 – – PUNCT cjfa-45201 156 12 optimisation optimisation NOUN cjfa-45201 156 13 dilemma dilemma NOUN cjfa-45201 156 14 in in ADP cjfa-45201 156 15 2021 2021 NUM cjfa-45201 156 16 , , PUNCT cjfa-45201 156 17 2022 2022 NUM cjfa-45201 156 18 v.1 v.1 SYM cjfa-45201 156 19 ( ( PUNCT cjfa-45201 156 20 polish polish PROPN cjfa-45201 156 21 deal deal NOUN cjfa-45201 156 22 1.0 1.0 NUM cjfa-45201 156 23 ) ) PUNCT cjfa-45201 156 24 and and CCONJ cjfa-45201 156 25 2022 2022 NUM cjfa-45201 156 26 v.2 v.2 NOUN cjfa-45201 156 27 ( ( PUNCT cjfa-45201 156 28 polish polish PROPN cjfa-45201 156 29 deal deal NOUN cjfa-45201 156 30 2.0 2.0 NUM cjfa-45201 156 31 ) ) PUNCT cjfa-45201 156 32 – – PUNCT cjfa-45201 156 33 under under ADP cjfa-45201 156 34 given give VERB cjfa-45201 156 35 assumption assumption NOUN cjfa-45201 156 36 ( ( PUNCT cjfa-45201 156 37 revenue revenue NOUN cjfa-45201 156 38 = = SYM cjfa-45201 156 39 150%*income 150%*income NUM cjfa-45201 156 40 , , PUNCT cjfa-45201 156 41 tax tax NOUN cjfa-45201 156 42 rate rate NOUN cjfa-45201 156 43 of of ADP cjfa-45201 156 44 revenue revenue NOUN cjfa-45201 156 45 - - PUNCT cjfa-45201 156 46 based base VERB cjfa-45201 156 47 tax tax NOUN cjfa-45201 156 48 = = SYM cjfa-45201 156 49 8.5 8.5 NUM cjfa-45201 156 50 % % NOUN cjfa-45201 156 51 ) ) PUNCT cjfa-45201 156 52 source source NOUN cjfa-45201 156 53 : : PUNCT cjfa-45201 156 54 own own ADJ cjfa-45201 156 55 elaboration elaboration NOUN cjfa-45201 156 56 figure figure NOUN cjfa-45201 156 57 2 2 NUM cjfa-45201 156 58 . . PUNCT cjfa-45201 156 59 tax tax NOUN cjfa-45201 156 60 burden burden NOUN cjfa-45201 156 61 depending depend VERB cjfa-45201 156 62 on on ADP cjfa-45201 156 63 income income NOUN cjfa-45201 156 64 – – PUNCT cjfa-45201 156 65 optimization optimization NOUN cjfa-45201 156 66 dilemma dilemma NOUN cjfa-45201 156 67 in in ADP cjfa-45201 156 68 2021 2021 NUM cjfa-45201 156 69 , , PUNCT cjfa-45201 156 70 2022 2022 NUM cjfa-45201 156 71 v.1 v.1 SYM cjfa-45201 156 72 ( ( PUNCT cjfa-45201 156 73 polish polish PROPN cjfa-45201 156 74 deal deal NOUN cjfa-45201 156 75 1.0 1.0 NUM cjfa-45201 156 76 ) ) PUNCT cjfa-45201 156 77 and and CCONJ cjfa-45201 156 78 2022 2022 NUM cjfa-45201 156 79 v.2 v.2 NOUN cjfa-45201 156 80 ( ( PUNCT cjfa-45201 156 81 polish polish PROPN cjfa-45201 156 82 deal deal NOUN cjfa-45201 156 83 2.0 2.0 NUM cjfa-45201 156 84 ) ) PUNCT cjfa-45201 156 85 – – PUNCT cjfa-45201 156 86 under under ADP cjfa-45201 156 87 given give VERB cjfa-45201 156 88 assumption assumption NOUN cjfa-45201 156 89 ( ( PUNCT cjfa-45201 156 90 revenue=150%*income revenue=150%*income NOUN cjfa-45201 156 91 , , PUNCT cjfa-45201 156 92 tax tax NOUN cjfa-45201 156 93 rate rate NOUN cjfa-45201 156 94 of of ADP cjfa-45201 156 95 revenue revenue NOUN cjfa-45201 156 96 - - PUNCT cjfa-45201 156 97 based base VERB cjfa-45201 156 98 tax=8.5 tax=8.5 NOUN cjfa-45201 156 99 % % NOUN cjfa-45201 156 100 ) ) PUNCT cjfa-45201 156 101 0 0 NUM cjfa-45201 157 1 20 20 NUM cjfa-45201 157 2 000 000 NUM cjfa-45201 157 3 40 40 NUM cjfa-45201 157 4 000 000 NUM cjfa-45201 157 5 60 60 NUM cjfa-45201 157 6 000 000 NUM cjfa-45201 157 7 80 80 NUM cjfa-45201 157 8 000 000 NUM cjfa-45201 157 9 1 1 NUM cjfa-45201 157 10 00 00 NUM cjfa-45201 157 11 0 0 NUM cjfa-45201 157 12 23 23 NUM cjfa-45201 157 13 0 0 NUM cjfa-45201 157 14 00 00 NUM cjfa-45201 157 15 45 45 NUM cjfa-45201 157 16 0 0 NUM cjfa-45201 157 17 00 00 NUM cjfa-45201 157 18 67 67 NUM cjfa-45201 157 19 0 0 NUM cjfa-45201 157 20 00 00 NUM cjfa-45201 157 21 89 89 NUM cjfa-45201 157 22 0 0 NUM cjfa-45201 157 23 00 00 NUM cjfa-45201 157 24 11 11 NUM cjfa-45201 157 25 1 1 NUM cjfa-45201 157 26 00 00 NUM cjfa-45201 157 27 0 0 NUM cjfa-45201 157 28 13 13 NUM cjfa-45201 157 29 3 3 NUM cjfa-45201 157 30 00 00 NUM cjfa-45201 157 31 0 0 NUM cjfa-45201 157 32 15 15 NUM cjfa-45201 157 33 5 5 NUM cjfa-45201 157 34 00 00 NUM cjfa-45201 157 35 0 0 NUM cjfa-45201 157 36 17 17 NUM cjfa-45201 157 37 7 7 NUM cjfa-45201 157 38 00 00 NUM cjfa-45201 157 39 0 0 NUM cjfa-45201 157 40 19 19 NUM cjfa-45201 157 41 9 9 NUM cjfa-45201 157 42 00 00 NUM cjfa-45201 157 43 0 0 NUM cjfa-45201 157 44 22 22 NUM cjfa-45201 157 45 1 1 NUM cjfa-45201 157 46 00 00 SYM cjfa-45201 157 47 0 0 NUM cjfa-45201 157 48 24 24 NUM cjfa-45201 157 49 3 3 NUM cjfa-45201 157 50 00 00 NUM cjfa-45201 157 51 0 0 NUM cjfa-45201 157 52 26 26 NUM cjfa-45201 157 53 5 5 NUM cjfa-45201 157 54 00 00 NUM cjfa-45201 157 55 0 0 NUM cjfa-45201 157 56 28 28 NUM cjfa-45201 157 57 7 7 NUM cjfa-45201 157 58 00 00 NUM cjfa-45201 157 59 0 0 NUM cjfa-45201 157 60 30 30 NUM cjfa-45201 157 61 9 9 NUM cjfa-45201 157 62 00 00 NUM cjfa-45201 157 63 0 0 NUM cjfa-45201 157 64 33 33 NUM cjfa-45201 157 65 1 1 NUM cjfa-45201 157 66 00 00 NUM cjfa-45201 157 67 0 0 NUM cjfa-45201 157 68 35 35 NUM cjfa-45201 157 69 3 3 NUM cjfa-45201 157 70 00 00 NUM cjfa-45201 157 71 0 0 NUM cjfa-45201 157 72 37 37 NUM cjfa-45201 157 73 5 5 NUM cjfa-45201 157 74 00 00 NUM cjfa-45201 157 75 0 0 NUM cjfa-45201 157 76 39 39 NUM cjfa-45201 157 77 7 7 NUM cjfa-45201 157 78 00 00 NUM cjfa-45201 157 79 0 0 NUM cjfa-45201 157 80 revenue revenue NOUN cjfa-45201 157 81 - - PUNCT cjfa-45201 157 82 based base VERB cjfa-45201 157 83 tax tax NOUN cjfa-45201 157 84 + + CCONJ cjfa-45201 157 85 health health NOUN cjfa-45201 157 86 insurance insurance NOUN cjfa-45201 157 87 ( ( PUNCT cjfa-45201 157 88 2021 2021 NUM cjfa-45201 157 89 ) ) PUNCT cjfa-45201 157 90 revenue revenue NOUN cjfa-45201 157 91 - - PUNCT cjfa-45201 157 92 based base VERB cjfa-45201 157 93 tax tax NOUN cjfa-45201 157 94 + + CCONJ cjfa-45201 157 95 health health NOUN cjfa-45201 157 96 insurance insurance NOUN cjfa-45201 157 97 ( ( PUNCT cjfa-45201 157 98 2022 2022 NUM cjfa-45201 157 99 v.1 v.1 SYM cjfa-45201 157 100 ) ) PUNCT cjfa-45201 157 101 revenue revenue NOUN cjfa-45201 157 102 - - PUNCT cjfa-45201 157 103 based base VERB cjfa-45201 157 104 tax tax NOUN cjfa-45201 157 105 + + CCONJ cjfa-45201 157 106 health health NOUN cjfa-45201 157 107 insurance insurance NOUN cjfa-45201 157 108 ( ( PUNCT cjfa-45201 157 109 2022 2022 NUM cjfa-45201 157 110 v.2 v.2 NOUN cjfa-45201 157 111 ) ) PUNCT cjfa-45201 157 112 0 0 NUM cjfa-45201 158 1 20 20 NUM cjfa-45201 158 2 000 000 NUM cjfa-45201 158 3 40 40 NUM cjfa-45201 158 4 000 000 NUM cjfa-45201 158 5 60 60 NUM cjfa-45201 158 6 000 000 NUM cjfa-45201 158 7 80 80 NUM cjfa-45201 158 8 000 000 NUM cjfa-45201 158 9 100 100 NUM cjfa-45201 158 10 000 000 NUM cjfa-45201 158 11 120 120 NUM cjfa-45201 158 12 000 000 NUM cjfa-45201 158 13 1 1 NUM cjfa-45201 158 14 00 00 NUM cjfa-45201 158 15 0 0 NUM cjfa-45201 159 1 28 28 NUM cjfa-45201 159 2 0 0 NUM cjfa-45201 159 3 00 00 NUM cjfa-45201 159 4 55 55 NUM cjfa-45201 159 5 0 0 NUM cjfa-45201 159 6 00 00 NUM cjfa-45201 159 7 82 82 NUM cjfa-45201 159 8 0 0 NUM cjfa-45201 159 9 00 00 NUM cjfa-45201 159 10 10 10 NUM cjfa-45201 159 11 9 9 NUM cjfa-45201 159 12 00 00 NUM cjfa-45201 159 13 0 0 NUM cjfa-45201 159 14 13 13 NUM cjfa-45201 159 15 6 6 NUM cjfa-45201 159 16 00 00 NUM cjfa-45201 159 17 0 0 NUM cjfa-45201 159 18 16 16 NUM cjfa-45201 159 19 3 3 NUM cjfa-45201 159 20 00 00 SYM cjfa-45201 159 21 0 0 NUM cjfa-45201 159 22 19 19 NUM cjfa-45201 159 23 0 0 NUM cjfa-45201 159 24 00 00 NUM cjfa-45201 159 25 0 0 NUM cjfa-45201 159 26 21 21 NUM cjfa-45201 159 27 7 7 NUM cjfa-45201 159 28 00 00 SYM cjfa-45201 159 29 0 0 NUM cjfa-45201 159 30 24 24 NUM cjfa-45201 159 31 4 4 NUM cjfa-45201 159 32 00 00 NUM cjfa-45201 159 33 0 0 NUM cjfa-45201 159 34 27 27 NUM cjfa-45201 159 35 1 1 NUM cjfa-45201 159 36 00 00 NUM cjfa-45201 159 37 0 0 NUM cjfa-45201 159 38 29 29 NUM cjfa-45201 159 39 8 8 NUM cjfa-45201 159 40 00 00 NUM cjfa-45201 159 41 0 0 NUM cjfa-45201 159 42 32 32 NUM cjfa-45201 159 43 5 5 NUM cjfa-45201 159 44 00 00 SYM cjfa-45201 159 45 0 0 NUM cjfa-45201 159 46 35 35 NUM cjfa-45201 159 47 2 2 NUM cjfa-45201 159 48 00 00 NUM cjfa-45201 159 49 0 0 NUM cjfa-45201 159 50 37 37 NUM cjfa-45201 159 51 9 9 NUM cjfa-45201 159 52 00 00 NUM cjfa-45201 159 53 0 0 NUM cjfa-45201 159 54 progressive progressive ADJ cjfa-45201 159 55 tax tax NOUN cjfa-45201 159 56 + + CCONJ cjfa-45201 159 57 health health NOUN cjfa-45201 159 58 insurance insurance NOUN cjfa-45201 159 59 ( ( PUNCT cjfa-45201 159 60 2021 2021 NUM cjfa-45201 159 61 ) ) PUNCT cjfa-45201 159 62 flat flat ADJ cjfa-45201 159 63 tax tax NOUN cjfa-45201 159 64 + + CCONJ cjfa-45201 159 65 health health NOUN cjfa-45201 159 66 insurance insurance NOUN cjfa-45201 159 67 ( ( PUNCT cjfa-45201 159 68 2021 2021 NUM cjfa-45201 159 69 ) ) PUNCT cjfa-45201 159 70 revenue revenue NOUN cjfa-45201 159 71 - - PUNCT cjfa-45201 159 72 based base VERB cjfa-45201 159 73 tax tax NOUN cjfa-45201 159 74 + + CCONJ cjfa-45201 159 75 health health NOUN cjfa-45201 159 76 insurance insurance NOUN cjfa-45201 159 77 ( ( PUNCT cjfa-45201 159 78 2021 2021 NUM cjfa-45201 159 79 ) ) PUNCT cjfa-45201 159 80 source source NOUN cjfa-45201 159 81 : : PUNCT cjfa-45201 159 82 own own ADJ cjfa-45201 159 83 elaboration elaboration NOUN cjfa-45201 159 84 figure figure NOUN cjfa-45201 159 85 3 3 NUM cjfa-45201 159 86 . . PUNCT cjfa-45201 159 87 tax tax NOUN cjfa-45201 159 88 burden burden NOUN cjfa-45201 159 89 depending depend VERB cjfa-45201 159 90 on on ADP cjfa-45201 159 91 income income NOUN cjfa-45201 159 92 – – PUNCT cjfa-45201 159 93 optimization optimization NOUN cjfa-45201 159 94 dilemma dilemma NOUN cjfa-45201 159 95 in in ADP cjfa-45201 159 96 2021 2021 NUM cjfa-45201 159 97 , , PUNCT cjfa-45201 159 98 2022 2022 NUM cjfa-45201 159 99 v.1 v.1 SYM cjfa-45201 159 100 ( ( PUNCT cjfa-45201 159 101 polish polish PROPN cjfa-45201 159 102 deal deal NOUN cjfa-45201 159 103 1.0 1.0 NUM cjfa-45201 159 104 ) ) PUNCT cjfa-45201 159 105 and and CCONJ cjfa-45201 159 106 2022 2022 NUM cjfa-45201 159 107 v.2 v.2 NOUN cjfa-45201 159 108 ( ( PUNCT cjfa-45201 159 109 polish polish PROPN cjfa-45201 159 110 deal deal NOUN cjfa-45201 159 111 2.0 2.0 NUM cjfa-45201 159 112 ) ) PUNCT cjfa-45201 159 113 – – PUNCT cjfa-45201 159 114 under under ADP cjfa-45201 159 115 given give VERB cjfa-45201 159 116 assumption assumption NOUN cjfa-45201 159 117 ( ( PUNCT cjfa-45201 159 118 revenue=300%*income revenue=300%*income NOUN cjfa-45201 159 119 , , PUNCT cjfa-45201 159 120 tax tax NOUN cjfa-45201 159 121 rate rate NOUN cjfa-45201 159 122 of of ADP cjfa-45201 159 123 revenue revenue NOUN cjfa-45201 159 124 - - PUNCT cjfa-45201 159 125 based base VERB cjfa-45201 159 126 tax=8.5 tax=8.5 NOUN cjfa-45201 159 127 % % NOUN cjfa-45201 159 128 ) ) PUNCT cjfa-45201 159 129 0,00 0,00 PROPN cjfa-45201 159 130 20 20 NUM cjfa-45201 159 131 000,00 000,00 X cjfa-45201 159 132 40 40 NUM cjfa-45201 159 133 000,00 000,00 NOUN cjfa-45201 159 134 60 60 NUM cjfa-45201 159 135 000,00 000,00 X cjfa-45201 159 136 80 80 NUM cjfa-45201 159 137 000,00 000,00 X cjfa-45201 159 138 100 100 NUM cjfa-45201 159 139 000,00 000,00 X cjfa-45201 159 140 120 120 NUM cjfa-45201 159 141 000,00 000,00 X cjfa-45201 159 142 140 140 NUM cjfa-45201 159 143 000,00 000,00 X cjfa-45201 159 144 1 1 NUM cjfa-45201 159 145 00 00 NUM cjfa-45201 159 146 0 0 NUM cjfa-45201 159 147 30 30 NUM cjfa-45201 159 148 0 0 NUM cjfa-45201 159 149 00 00 NUM cjfa-45201 159 150 59 59 NUM cjfa-45201 159 151 0 0 NUM cjfa-45201 159 152 00 00 NUM cjfa-45201 159 153 88 88 NUM cjfa-45201 159 154 0 0 NUM cjfa-45201 159 155 00 00 NUM cjfa-45201 159 156 11 11 NUM cjfa-45201 159 157 7 7 NUM cjfa-45201 159 158 00 00 NUM cjfa-45201 159 159 0 0 NUM cjfa-45201 159 160 14 14 NUM cjfa-45201 159 161 6 6 NUM cjfa-45201 159 162 00 00 NUM cjfa-45201 159 163 0 0 NUM cjfa-45201 159 164 17 17 NUM cjfa-45201 159 165 5 5 NUM cjfa-45201 159 166 00 00 NUM cjfa-45201 159 167 0 0 NUM cjfa-45201 159 168 20 20 NUM cjfa-45201 159 169 4 4 NUM cjfa-45201 159 170 00 00 NUM cjfa-45201 159 171 0 0 NUM cjfa-45201 159 172 23 23 NUM cjfa-45201 159 173 3 3 NUM cjfa-45201 159 174 00 00 SYM cjfa-45201 159 175 0 0 NUM cjfa-45201 159 176 26 26 NUM cjfa-45201 159 177 2 2 NUM cjfa-45201 159 178 00 00 NUM cjfa-45201 159 179 0 0 NUM cjfa-45201 159 180 29 29 NUM cjfa-45201 159 181 1 1 NUM cjfa-45201 159 182 00 00 NUM cjfa-45201 159 183 0 0 NUM cjfa-45201 159 184 32 32 NUM cjfa-45201 159 185 0 0 NUM cjfa-45201 159 186 00 00 NUM cjfa-45201 159 187 0 0 NUM cjfa-45201 159 188 34 34 NUM cjfa-45201 159 189 9 9 NUM cjfa-45201 159 190 00 00 NUM cjfa-45201 159 191 0 0 NUM cjfa-45201 159 192 37 37 NUM cjfa-45201 159 193 8 8 NUM cjfa-45201 159 194 00 00 NUM cjfa-45201 159 195 0 0 NUM cjfa-45201 159 196 progressive progressive ADJ cjfa-45201 159 197 tax tax NOUN cjfa-45201 159 198 + + CCONJ cjfa-45201 159 199 health health NOUN cjfa-45201 159 200 insurance insurance NOUN cjfa-45201 159 201 ( ( PUNCT cjfa-45201 159 202 2022 2022 NUM cjfa-45201 159 203 v.1 v.1 SYM cjfa-45201 159 204 ) ) PUNCT cjfa-45201 159 205 flat flat ADJ cjfa-45201 159 206 tax tax NOUN cjfa-45201 159 207 + + CCONJ cjfa-45201 159 208 health health NOUN cjfa-45201 159 209 insurance insurance NOUN cjfa-45201 159 210 ( ( PUNCT cjfa-45201 159 211 2022 2022 NUM cjfa-45201 159 212 v.1 v.1 SYM cjfa-45201 159 213 ) ) PUNCT cjfa-45201 159 214 revenue revenue NOUN cjfa-45201 159 215 - - PUNCT cjfa-45201 159 216 based base VERB cjfa-45201 159 217 tax tax NOUN cjfa-45201 159 218 + + CCONJ cjfa-45201 159 219 health health NOUN cjfa-45201 159 220 insurance insurance NOUN cjfa-45201 159 221 ( ( PUNCT cjfa-45201 159 222 2022 2022 NUM cjfa-45201 159 223 v.1 v.1 SYM cjfa-45201 159 224 ) ) PUNCT cjfa-45201 159 225 0 0 NUM cjfa-45201 160 1 20 20 NUM cjfa-45201 160 2 000 000 NUM cjfa-45201 160 3 40 40 NUM cjfa-45201 160 4 000 000 NUM cjfa-45201 160 5 60 60 NUM cjfa-45201 160 6 000 000 NUM cjfa-45201 160 7 80 80 NUM cjfa-45201 160 8 000 000 NUM cjfa-45201 160 9 100 100 NUM cjfa-45201 160 10 000 000 NUM cjfa-45201 160 11 120 120 NUM cjfa-45201 160 12 000 000 NUM cjfa-45201 160 13 140 140 NUM cjfa-45201 160 14 000 000 NUM cjfa-45201 160 15 1 1 NUM cjfa-45201 160 16 00 00 NUM cjfa-45201 160 17 0 0 NUM cjfa-45201 160 18 30 30 NUM cjfa-45201 160 19 0 0 NUM cjfa-45201 160 20 00 00 NUM cjfa-45201 160 21 59 59 NUM cjfa-45201 160 22 0 0 NUM cjfa-45201 160 23 00 00 NUM cjfa-45201 160 24 88 88 NUM cjfa-45201 160 25 0 0 NUM cjfa-45201 160 26 00 00 NUM cjfa-45201 160 27 11 11 NUM cjfa-45201 160 28 7 7 NUM cjfa-45201 160 29 00 00 NUM cjfa-45201 160 30 0 0 NUM cjfa-45201 160 31 14 14 NUM cjfa-45201 160 32 6 6 NUM cjfa-45201 160 33 00 00 NUM cjfa-45201 160 34 0 0 NUM cjfa-45201 160 35 17 17 NUM cjfa-45201 160 36 5 5 NUM cjfa-45201 160 37 00 00 NUM cjfa-45201 160 38 0 0 NUM cjfa-45201 160 39 20 20 NUM cjfa-45201 160 40 4 4 NUM cjfa-45201 160 41 00 00 NUM cjfa-45201 160 42 0 0 NUM cjfa-45201 160 43 23 23 NUM cjfa-45201 160 44 3 3 NUM cjfa-45201 160 45 00 00 SYM cjfa-45201 160 46 0 0 NUM cjfa-45201 160 47 26 26 NUM cjfa-45201 160 48 2 2 NUM cjfa-45201 160 49 00 00 NUM cjfa-45201 160 50 0 0 NUM cjfa-45201 160 51 29 29 NUM cjfa-45201 160 52 1 1 NUM cjfa-45201 160 53 00 00 NUM cjfa-45201 160 54 0 0 NUM cjfa-45201 160 55 32 32 NUM cjfa-45201 160 56 0 0 NUM cjfa-45201 160 57 00 00 NUM cjfa-45201 160 58 0 0 NUM cjfa-45201 160 59 34 34 NUM cjfa-45201 160 60 9 9 NUM cjfa-45201 160 61 00 00 NUM cjfa-45201 160 62 0 0 NUM cjfa-45201 160 63 37 37 NUM cjfa-45201 160 64 8 8 NUM cjfa-45201 160 65 00 00 NUM cjfa-45201 160 66 0 0 NUM cjfa-45201 160 67 progressive progressive ADJ cjfa-45201 160 68 tax tax NOUN cjfa-45201 160 69 + + CCONJ cjfa-45201 160 70 health health NOUN cjfa-45201 160 71 insurance insurance NOUN cjfa-45201 160 72 ( ( PUNCT cjfa-45201 160 73 2022 2022 NUM cjfa-45201 160 74 v.2 v.2 NOUN cjfa-45201 160 75 ) ) PUNCT cjfa-45201 160 76 flat flat ADJ cjfa-45201 160 77 tax tax NOUN cjfa-45201 160 78 + + CCONJ cjfa-45201 160 79 health health NOUN cjfa-45201 160 80 insurance insurance NOUN cjfa-45201 160 81 ( ( PUNCT cjfa-45201 160 82 2022 2022 NUM cjfa-45201 160 83 v.2 v.2 NOUN cjfa-45201 160 84 ) ) PUNCT cjfa-45201 160 85 revenue revenue NOUN cjfa-45201 160 86 - - PUNCT cjfa-45201 160 87 based base VERB cjfa-45201 160 88 tax tax NOUN cjfa-45201 160 89 + + CCONJ cjfa-45201 160 90 health health NOUN cjfa-45201 160 91 insurance insurance NOUN cjfa-45201 160 92 ( ( PUNCT cjfa-45201 160 93 2022 2022 NUM cjfa-45201 160 94 v.2 v.2 NOUN cjfa-45201 160 95 ) ) PUNCT cjfa-45201 160 96 0,00 0,00 PROPN cjfa-45201 161 1 20000,00 20000,00 PROPN cjfa-45201 161 2 40000,00 40000,00 PROPN cjfa-45201 161 3 60000,00 60000,00 NUM cjfa-45201 161 4 80000,00 80000,00 NUM cjfa-45201 161 5 100000,00 100000,00 ADJ cjfa-45201 161 6 120000,00 120000,00 PROPN cjfa-45201 161 7 10 10 NUM cjfa-45201 161 8 00 00 NUM cjfa-45201 161 9 32 32 NUM cjfa-45201 161 10 00 00 NUM cjfa-45201 161 11 0 0 NUM cjfa-45201 161 12 63 63 NUM cjfa-45201 161 13 00 00 NUM cjfa-45201 161 14 0 0 NUM cjfa-45201 161 15 94 94 NUM cjfa-45201 161 16 00 00 NUM cjfa-45201 161 17 0 0 NUM cjfa-45201 161 18 12 12 NUM cjfa-45201 161 19 50 50 NUM cjfa-45201 161 20 00 00 NUM cjfa-45201 161 21 15 15 NUM cjfa-45201 161 22 60 60 NUM cjfa-45201 161 23 00 00 NUM cjfa-45201 161 24 18 18 NUM cjfa-45201 161 25 70 70 NUM cjfa-45201 161 26 00 00 NUM cjfa-45201 161 27 21 21 NUM cjfa-45201 161 28 80 80 NUM cjfa-45201 161 29 00 00 NUM cjfa-45201 161 30 24 24 NUM cjfa-45201 161 31 90 90 NUM cjfa-45201 161 32 00 00 NUM cjfa-45201 161 33 28 28 NUM cjfa-45201 161 34 00 00 NUM cjfa-45201 161 35 00 00 NUM cjfa-45201 161 36 31 31 NUM cjfa-45201 161 37 10 10 NUM cjfa-45201 161 38 00 00 NUM cjfa-45201 161 39 34 34 NUM cjfa-45201 161 40 20 20 NUM cjfa-45201 161 41 00 00 NUM cjfa-45201 161 42 37 37 NUM cjfa-45201 161 43 30 30 NUM cjfa-45201 161 44 00 00 NUM cjfa-45201 161 45 progressive progressive ADJ cjfa-45201 161 46 tax tax NOUN cjfa-45201 161 47 + + CCONJ cjfa-45201 161 48 health health NOUN cjfa-45201 161 49 insurance insurance NOUN cjfa-45201 161 50 ( ( PUNCT cjfa-45201 161 51 2021 2021 NUM cjfa-45201 161 52 ) ) PUNCT cjfa-45201 161 53 flat flat ADJ cjfa-45201 161 54 tax tax NOUN cjfa-45201 161 55 + + CCONJ cjfa-45201 161 56 health health NOUN cjfa-45201 161 57 insurance insurance NOUN cjfa-45201 161 58 ( ( PUNCT cjfa-45201 161 59 2021 2021 NUM cjfa-45201 161 60 ) ) PUNCT cjfa-45201 161 61 revenue revenue NOUN cjfa-45201 161 62 - - PUNCT cjfa-45201 161 63 based base VERB cjfa-45201 161 64 tax tax NOUN cjfa-45201 161 65 + + CCONJ cjfa-45201 161 66 health health NOUN cjfa-45201 161 67 insurance insurance NOUN cjfa-45201 161 68 ( ( PUNCT cjfa-45201 161 69 2021 2021 NUM cjfa-45201 161 70 ) ) PUNCT cjfa-45201 161 71 a a DET cjfa-45201 161 72 theoretical theoretical ADJ cjfa-45201 161 73 analysis analysis NOUN cjfa-45201 161 74 of of ADP cjfa-45201 161 75 the the DET cjfa-45201 161 76 new new ADJ cjfa-45201 161 77 polish polish ADJ cjfa-45201 161 78 income income NOUN cjfa-45201 161 79 tax tax NOUN cjfa-45201 161 80 system system NOUN cjfa-45201 161 81 159159 159159 NUM cjfa-45201 161 82 source source NOUN cjfa-45201 161 83 : : PUNCT cjfa-45201 161 84 own own ADJ cjfa-45201 161 85 elaboration elaboration NOUN cjfa-45201 161 86 figure figure NOUN cjfa-45201 161 87 3 3 NUM cjfa-45201 161 88 . . PUNCT cjfa-45201 161 89 tax tax NOUN cjfa-45201 161 90 burden burden NOUN cjfa-45201 161 91 depending depend VERB cjfa-45201 161 92 on on ADP cjfa-45201 161 93 income income NOUN cjfa-45201 161 94 – – PUNCT cjfa-45201 161 95 optimization optimization NOUN cjfa-45201 161 96 dilemma dilemma NOUN cjfa-45201 161 97 in in ADP cjfa-45201 161 98 2021 2021 NUM cjfa-45201 161 99 , , PUNCT cjfa-45201 161 100 2022 2022 NUM cjfa-45201 161 101 v.1 v.1 SYM cjfa-45201 161 102 ( ( PUNCT cjfa-45201 161 103 polish polish PROPN cjfa-45201 161 104 deal deal NOUN cjfa-45201 161 105 1.0 1.0 NUM cjfa-45201 161 106 ) ) PUNCT cjfa-45201 161 107 and and CCONJ cjfa-45201 161 108 2022 2022 NUM cjfa-45201 161 109 v.2 v.2 NOUN cjfa-45201 161 110 ( ( PUNCT cjfa-45201 161 111 polish polish PROPN cjfa-45201 161 112 deal deal NOUN cjfa-45201 161 113 2.0 2.0 NUM cjfa-45201 161 114 ) ) PUNCT cjfa-45201 161 115 – – PUNCT cjfa-45201 161 116 under under ADP cjfa-45201 161 117 given give VERB cjfa-45201 161 118 assumption assumption NOUN cjfa-45201 161 119 ( ( PUNCT cjfa-45201 161 120 revenue=300%*income revenue=300%*income NOUN cjfa-45201 161 121 , , PUNCT cjfa-45201 161 122 tax tax NOUN cjfa-45201 161 123 rate rate NOUN cjfa-45201 161 124 of of ADP cjfa-45201 161 125 revenue revenue NOUN cjfa-45201 161 126 - - PUNCT cjfa-45201 161 127 based base VERB cjfa-45201 161 128 tax=8.5 tax=8.5 NOUN cjfa-45201 161 129 % % NOUN cjfa-45201 161 130 ) ) PUNCT cjfa-45201 161 131 0,00 0,00 PROPN cjfa-45201 161 132 20 20 NUM cjfa-45201 161 133 000,00 000,00 X cjfa-45201 161 134 40 40 NUM cjfa-45201 161 135 000,00 000,00 NOUN cjfa-45201 161 136 60 60 NUM cjfa-45201 161 137 000,00 000,00 X cjfa-45201 161 138 80 80 NUM cjfa-45201 161 139 000,00 000,00 X cjfa-45201 161 140 100 100 NUM cjfa-45201 161 141 000,00 000,00 X cjfa-45201 161 142 120 120 NUM cjfa-45201 161 143 000,00 000,00 X cjfa-45201 161 144 140 140 NUM cjfa-45201 161 145 000,00 000,00 X cjfa-45201 161 146 1 1 NUM cjfa-45201 161 147 00 00 NUM cjfa-45201 161 148 0 0 NUM cjfa-45201 161 149 30 30 NUM cjfa-45201 161 150 0 0 NUM cjfa-45201 161 151 00 00 NUM cjfa-45201 161 152 59 59 NUM cjfa-45201 161 153 0 0 NUM cjfa-45201 161 154 00 00 NUM cjfa-45201 161 155 88 88 NUM cjfa-45201 161 156 0 0 NUM cjfa-45201 161 157 00 00 NUM cjfa-45201 161 158 11 11 NUM cjfa-45201 161 159 7 7 NUM cjfa-45201 161 160 00 00 NUM cjfa-45201 161 161 0 0 NUM cjfa-45201 161 162 14 14 NUM cjfa-45201 161 163 6 6 NUM cjfa-45201 161 164 00 00 NUM cjfa-45201 161 165 0 0 NUM cjfa-45201 161 166 17 17 NUM cjfa-45201 161 167 5 5 NUM cjfa-45201 161 168 00 00 NUM cjfa-45201 161 169 0 0 NUM cjfa-45201 161 170 20 20 NUM cjfa-45201 161 171 4 4 NUM cjfa-45201 161 172 00 00 NUM cjfa-45201 161 173 0 0 NUM cjfa-45201 161 174 23 23 NUM cjfa-45201 161 175 3 3 NUM cjfa-45201 161 176 00 00 SYM cjfa-45201 161 177 0 0 NUM cjfa-45201 161 178 26 26 NUM cjfa-45201 161 179 2 2 NUM cjfa-45201 161 180 00 00 NUM cjfa-45201 161 181 0 0 NUM cjfa-45201 161 182 29 29 NUM cjfa-45201 161 183 1 1 NUM cjfa-45201 161 184 00 00 NUM cjfa-45201 161 185 0 0 NUM cjfa-45201 161 186 32 32 NUM cjfa-45201 161 187 0 0 NUM cjfa-45201 161 188 00 00 NUM cjfa-45201 161 189 0 0 NUM cjfa-45201 161 190 34 34 NUM cjfa-45201 161 191 9 9 NUM cjfa-45201 161 192 00 00 NUM cjfa-45201 161 193 0 0 NUM cjfa-45201 161 194 37 37 NUM cjfa-45201 161 195 8 8 NUM cjfa-45201 161 196 00 00 NUM cjfa-45201 161 197 0 0 NUM cjfa-45201 161 198 progressive progressive ADJ cjfa-45201 161 199 tax tax NOUN cjfa-45201 161 200 + + CCONJ cjfa-45201 161 201 health health NOUN cjfa-45201 161 202 insurance insurance NOUN cjfa-45201 161 203 ( ( PUNCT cjfa-45201 161 204 2022 2022 NUM cjfa-45201 161 205 v.1 v.1 SYM cjfa-45201 161 206 ) ) PUNCT cjfa-45201 161 207 flat flat ADJ cjfa-45201 161 208 tax tax NOUN cjfa-45201 161 209 + + CCONJ cjfa-45201 161 210 health health NOUN cjfa-45201 161 211 insurance insurance NOUN cjfa-45201 161 212 ( ( PUNCT cjfa-45201 161 213 2022 2022 NUM cjfa-45201 161 214 v.1 v.1 SYM cjfa-45201 161 215 ) ) PUNCT cjfa-45201 161 216 revenue revenue NOUN cjfa-45201 161 217 - - PUNCT cjfa-45201 161 218 based base VERB cjfa-45201 161 219 tax tax NOUN cjfa-45201 161 220 + + CCONJ cjfa-45201 161 221 health health NOUN cjfa-45201 161 222 insurance insurance NOUN cjfa-45201 161 223 ( ( PUNCT cjfa-45201 161 224 2022 2022 NUM cjfa-45201 161 225 v.1 v.1 SYM cjfa-45201 161 226 ) ) PUNCT cjfa-45201 161 227 0 0 NUM cjfa-45201 162 1 20 20 NUM cjfa-45201 162 2 000 000 NUM cjfa-45201 162 3 40 40 NUM cjfa-45201 162 4 000 000 NUM cjfa-45201 162 5 60 60 NUM cjfa-45201 162 6 000 000 NUM cjfa-45201 162 7 80 80 NUM cjfa-45201 162 8 000 000 NUM cjfa-45201 162 9 100 100 NUM cjfa-45201 162 10 000 000 NUM cjfa-45201 162 11 120 120 NUM cjfa-45201 162 12 000 000 NUM cjfa-45201 162 13 140 140 NUM cjfa-45201 162 14 000 000 NUM cjfa-45201 162 15 1 1 NUM cjfa-45201 162 16 00 00 NUM cjfa-45201 162 17 0 0 NUM cjfa-45201 162 18 30 30 NUM cjfa-45201 162 19 0 0 NUM cjfa-45201 162 20 00 00 NUM cjfa-45201 162 21 59 59 NUM cjfa-45201 162 22 0 0 NUM cjfa-45201 162 23 00 00 NUM cjfa-45201 162 24 88 88 NUM cjfa-45201 162 25 0 0 NUM cjfa-45201 162 26 00 00 NUM cjfa-45201 162 27 11 11 NUM cjfa-45201 162 28 7 7 NUM cjfa-45201 162 29 00 00 NUM cjfa-45201 162 30 0 0 NUM cjfa-45201 162 31 14 14 NUM cjfa-45201 162 32 6 6 NUM cjfa-45201 162 33 00 00 NUM cjfa-45201 162 34 0 0 NUM cjfa-45201 162 35 17 17 NUM cjfa-45201 162 36 5 5 NUM cjfa-45201 162 37 00 00 NUM cjfa-45201 162 38 0 0 NUM cjfa-45201 162 39 20 20 NUM cjfa-45201 162 40 4 4 NUM cjfa-45201 162 41 00 00 NUM cjfa-45201 162 42 0 0 NUM cjfa-45201 162 43 23 23 NUM cjfa-45201 162 44 3 3 NUM cjfa-45201 162 45 00 00 SYM cjfa-45201 162 46 0 0 NUM cjfa-45201 162 47 26 26 NUM cjfa-45201 162 48 2 2 NUM cjfa-45201 162 49 00 00 NUM cjfa-45201 162 50 0 0 NUM cjfa-45201 162 51 29 29 NUM cjfa-45201 162 52 1 1 NUM cjfa-45201 162 53 00 00 NUM cjfa-45201 162 54 0 0 NUM cjfa-45201 162 55 32 32 NUM cjfa-45201 162 56 0 0 NUM cjfa-45201 162 57 00 00 NUM cjfa-45201 162 58 0 0 NUM cjfa-45201 162 59 34 34 NUM cjfa-45201 162 60 9 9 NUM cjfa-45201 162 61 00 00 NUM cjfa-45201 162 62 0 0 NUM cjfa-45201 162 63 37 37 NUM cjfa-45201 162 64 8 8 NUM cjfa-45201 162 65 00 00 NUM cjfa-45201 162 66 0 0 NUM cjfa-45201 162 67 progressive progressive ADJ cjfa-45201 162 68 tax tax NOUN cjfa-45201 162 69 + + CCONJ cjfa-45201 162 70 health health NOUN cjfa-45201 162 71 insurance insurance NOUN cjfa-45201 162 72 ( ( PUNCT cjfa-45201 162 73 2022 2022 NUM cjfa-45201 162 74 v.2 v.2 NOUN cjfa-45201 162 75 ) ) PUNCT cjfa-45201 162 76 flat flat ADJ cjfa-45201 162 77 tax tax NOUN cjfa-45201 162 78 + + CCONJ cjfa-45201 162 79 health health NOUN cjfa-45201 162 80 insurance insurance NOUN cjfa-45201 162 81 ( ( PUNCT cjfa-45201 162 82 2022 2022 NUM cjfa-45201 162 83 v.2 v.2 NOUN cjfa-45201 162 84 ) ) PUNCT cjfa-45201 162 85 revenue revenue NOUN cjfa-45201 162 86 - - PUNCT cjfa-45201 162 87 based base VERB cjfa-45201 162 88 tax tax NOUN cjfa-45201 162 89 + + CCONJ cjfa-45201 162 90 health health NOUN cjfa-45201 162 91 insurance insurance NOUN cjfa-45201 162 92 ( ( PUNCT cjfa-45201 162 93 2022 2022 NUM cjfa-45201 162 94 v.2 v.2 NOUN cjfa-45201 162 95 ) ) PUNCT cjfa-45201 162 96 0,00 0,00 PROPN cjfa-45201 163 1 20000,00 20000,00 PROPN cjfa-45201 163 2 40000,00 40000,00 PROPN cjfa-45201 163 3 60000,00 60000,00 NUM cjfa-45201 163 4 80000,00 80000,00 NUM cjfa-45201 163 5 100000,00 100000,00 ADJ cjfa-45201 163 6 120000,00 120000,00 PROPN cjfa-45201 163 7 10 10 NUM cjfa-45201 163 8 00 00 NUM cjfa-45201 163 9 32 32 NUM cjfa-45201 163 10 00 00 NUM cjfa-45201 163 11 0 0 NUM cjfa-45201 163 12 63 63 NUM cjfa-45201 163 13 00 00 NUM cjfa-45201 163 14 0 0 NUM cjfa-45201 163 15 94 94 NUM cjfa-45201 163 16 00 00 NUM cjfa-45201 163 17 0 0 NUM cjfa-45201 163 18 12 12 NUM cjfa-45201 163 19 50 50 NUM cjfa-45201 163 20 00 00 NUM cjfa-45201 163 21 15 15 NUM cjfa-45201 163 22 60 60 NUM cjfa-45201 163 23 00 00 NUM cjfa-45201 163 24 18 18 NUM cjfa-45201 163 25 70 70 NUM cjfa-45201 163 26 00 00 NUM cjfa-45201 163 27 21 21 NUM cjfa-45201 163 28 80 80 NUM cjfa-45201 163 29 00 00 NUM cjfa-45201 163 30 24 24 NUM cjfa-45201 163 31 90 90 NUM cjfa-45201 163 32 00 00 NUM cjfa-45201 163 33 28 28 NUM cjfa-45201 163 34 00 00 NUM cjfa-45201 163 35 00 00 NUM cjfa-45201 163 36 31 31 NUM cjfa-45201 163 37 10 10 NUM cjfa-45201 163 38 00 00 NUM cjfa-45201 163 39 34 34 NUM cjfa-45201 163 40 20 20 NUM cjfa-45201 163 41 00 00 NUM cjfa-45201 163 42 37 37 NUM cjfa-45201 163 43 30 30 NUM cjfa-45201 163 44 00 00 NUM cjfa-45201 163 45 progressive progressive ADJ cjfa-45201 163 46 tax tax NOUN cjfa-45201 163 47 + + CCONJ cjfa-45201 163 48 health health NOUN cjfa-45201 163 49 insurance insurance NOUN cjfa-45201 163 50 ( ( PUNCT cjfa-45201 163 51 2021 2021 NUM cjfa-45201 163 52 ) ) PUNCT cjfa-45201 163 53 flat flat ADJ cjfa-45201 163 54 tax tax NOUN cjfa-45201 163 55 + + CCONJ cjfa-45201 163 56 health health NOUN cjfa-45201 163 57 insurance insurance NOUN cjfa-45201 163 58 ( ( PUNCT cjfa-45201 163 59 2021 2021 NUM cjfa-45201 163 60 ) ) PUNCT cjfa-45201 163 61 revenue revenue NOUN cjfa-45201 163 62 - - PUNCT cjfa-45201 163 63 based base VERB cjfa-45201 163 64 tax tax NOUN cjfa-45201 163 65 + + CCONJ cjfa-45201 163 66 health health NOUN cjfa-45201 163 67 insurance insurance NOUN cjfa-45201 163 68 ( ( PUNCT cjfa-45201 163 69 2021 2021 NUM cjfa-45201 163 70 ) ) PUNCT cjfa-45201 163 71 s s PART cjfa-45201 163 72 o o NOUN cjfa-45201 163 73 u u NOUN cjfa-45201 163 74 r r NOUN cjfa-45201 163 75 c c NOUN cjfa-45201 163 76 e e NOUN cjfa-45201 163 77 : : PUNCT cjfa-45201 163 78 own own ADJ cjfa-45201 163 79 elaboration elaboration NOUN cjfa-45201 163 80 . . PUNCT cjfa-45201 164 1 urszula urszula NOUN cjfa-45201 164 2 król160160 król160160 PROPN cjfa-45201 164 3 figure figure NOUN cjfa-45201 164 4 3 3 NUM cjfa-45201 164 5 . . PUNCT cjfa-45201 164 6 tax tax NOUN cjfa-45201 164 7 burden burden NOUN cjfa-45201 164 8 depending depend VERB cjfa-45201 164 9 on on ADP cjfa-45201 164 10 income income NOUN cjfa-45201 164 11 – – PUNCT cjfa-45201 164 12 optimisation optimisation NOUN cjfa-45201 164 13 dilemma dilemma NOUN cjfa-45201 164 14 in in ADP cjfa-45201 164 15 2021 2021 NUM cjfa-45201 164 16 , , PUNCT cjfa-45201 164 17 2022 2022 NUM cjfa-45201 164 18 v.1 v.1 SYM cjfa-45201 164 19 ( ( PUNCT cjfa-45201 164 20 polish polish PROPN cjfa-45201 164 21 deal deal NOUN cjfa-45201 164 22 1.0 1.0 NUM cjfa-45201 164 23 ) ) PUNCT cjfa-45201 164 24 and and CCONJ cjfa-45201 164 25 2022 2022 NUM cjfa-45201 164 26 v.2 v.2 NOUN cjfa-45201 164 27 ( ( PUNCT cjfa-45201 164 28 polish polish PROPN cjfa-45201 164 29 deal deal NOUN cjfa-45201 164 30 2.0 2.0 NUM cjfa-45201 164 31 ) ) PUNCT cjfa-45201 164 32 – – PUNCT cjfa-45201 164 33 under under ADP cjfa-45201 164 34 given give VERB cjfa-45201 164 35 assumption assumption NOUN cjfa-45201 164 36 ( ( PUNCT cjfa-45201 164 37 revenue revenue NOUN cjfa-45201 164 38 = = SYM cjfa-45201 164 39 300%*income 300%*income NUM cjfa-45201 164 40 , , PUNCT cjfa-45201 164 41 tax tax NOUN cjfa-45201 164 42 rate rate NOUN cjfa-45201 164 43 of of ADP cjfa-45201 164 44 revenue revenue NOUN cjfa-45201 164 45 - - PUNCT cjfa-45201 164 46 based base VERB cjfa-45201 164 47 tax tax NOUN cjfa-45201 164 48 = = SYM cjfa-45201 164 49 8.5 8.5 NUM cjfa-45201 164 50 % % NOUN cjfa-45201 164 51 ) ) PUNCT cjfa-45201 164 52 source source NOUN cjfa-45201 164 53 : : PUNCT cjfa-45201 164 54 own own ADJ cjfa-45201 164 55 elaboration elaboration NOUN cjfa-45201 164 56 figure figure NOUN cjfa-45201 164 57 3 3 NUM cjfa-45201 164 58 . . PUNCT cjfa-45201 164 59 tax tax NOUN cjfa-45201 164 60 burden burden NOUN cjfa-45201 164 61 depending depend VERB cjfa-45201 164 62 on on ADP cjfa-45201 164 63 income income NOUN cjfa-45201 164 64 – – PUNCT cjfa-45201 164 65 optimization optimization NOUN cjfa-45201 164 66 dilemma dilemma NOUN cjfa-45201 164 67 in in ADP cjfa-45201 164 68 2021 2021 NUM cjfa-45201 164 69 , , PUNCT cjfa-45201 164 70 2022 2022 NUM cjfa-45201 164 71 v.1 v.1 SYM cjfa-45201 164 72 ( ( PUNCT cjfa-45201 164 73 polish polish PROPN cjfa-45201 164 74 deal deal NOUN cjfa-45201 164 75 1.0 1.0 NUM cjfa-45201 164 76 ) ) PUNCT cjfa-45201 164 77 and and CCONJ cjfa-45201 164 78 2022 2022 NUM cjfa-45201 164 79 v.2 v.2 NOUN cjfa-45201 164 80 ( ( PUNCT cjfa-45201 164 81 polish polish PROPN cjfa-45201 164 82 deal deal NOUN cjfa-45201 164 83 2.0 2.0 NUM cjfa-45201 164 84 ) ) PUNCT cjfa-45201 164 85 – – PUNCT cjfa-45201 164 86 under under ADP cjfa-45201 164 87 given give VERB cjfa-45201 164 88 assumption assumption NOUN cjfa-45201 164 89 ( ( PUNCT cjfa-45201 164 90 revenue=300%*income revenue=300%*income NOUN cjfa-45201 164 91 , , PUNCT cjfa-45201 164 92 tax tax NOUN cjfa-45201 164 93 rate rate NOUN cjfa-45201 164 94 of of ADP cjfa-45201 164 95 revenue revenue NOUN cjfa-45201 164 96 - - PUNCT cjfa-45201 164 97 based base VERB cjfa-45201 164 98 tax=8.5 tax=8.5 NOUN cjfa-45201 164 99 % % NOUN cjfa-45201 164 100 ) ) PUNCT cjfa-45201 164 101 0,00 0,00 PROPN cjfa-45201 164 102 20 20 NUM cjfa-45201 164 103 000,00 000,00 X cjfa-45201 164 104 40 40 NUM cjfa-45201 164 105 000,00 000,00 NOUN cjfa-45201 164 106 60 60 NUM cjfa-45201 164 107 000,00 000,00 X cjfa-45201 164 108 80 80 NUM cjfa-45201 164 109 000,00 000,00 X cjfa-45201 164 110 100 100 NUM cjfa-45201 164 111 000,00 000,00 X cjfa-45201 164 112 120 120 NUM cjfa-45201 164 113 000,00 000,00 X cjfa-45201 164 114 140 140 NUM cjfa-45201 164 115 000,00 000,00 X cjfa-45201 164 116 1 1 NUM cjfa-45201 164 117 00 00 NUM cjfa-45201 164 118 0 0 NUM cjfa-45201 164 119 30 30 NUM cjfa-45201 164 120 0 0 NUM cjfa-45201 164 121 00 00 NUM cjfa-45201 164 122 59 59 NUM cjfa-45201 164 123 0 0 NUM cjfa-45201 164 124 00 00 NUM cjfa-45201 164 125 88 88 NUM cjfa-45201 164 126 0 0 NUM cjfa-45201 164 127 00 00 NUM cjfa-45201 164 128 11 11 NUM cjfa-45201 164 129 7 7 NUM cjfa-45201 164 130 00 00 NUM cjfa-45201 164 131 0 0 NUM cjfa-45201 164 132 14 14 NUM cjfa-45201 164 133 6 6 NUM cjfa-45201 164 134 00 00 NUM cjfa-45201 164 135 0 0 NUM cjfa-45201 164 136 17 17 NUM cjfa-45201 164 137 5 5 NUM cjfa-45201 164 138 00 00 NUM cjfa-45201 164 139 0 0 NUM cjfa-45201 164 140 20 20 NUM cjfa-45201 164 141 4 4 NUM cjfa-45201 164 142 00 00 NUM cjfa-45201 164 143 0 0 NUM cjfa-45201 164 144 23 23 NUM cjfa-45201 164 145 3 3 NUM cjfa-45201 164 146 00 00 SYM cjfa-45201 164 147 0 0 NUM cjfa-45201 164 148 26 26 NUM cjfa-45201 164 149 2 2 NUM cjfa-45201 164 150 00 00 NUM cjfa-45201 164 151 0 0 NUM cjfa-45201 164 152 29 29 NUM cjfa-45201 164 153 1 1 NUM cjfa-45201 164 154 00 00 NUM cjfa-45201 164 155 0 0 NUM cjfa-45201 164 156 32 32 NUM cjfa-45201 164 157 0 0 NUM cjfa-45201 164 158 00 00 NUM cjfa-45201 164 159 0 0 NUM cjfa-45201 164 160 34 34 NUM cjfa-45201 164 161 9 9 NUM cjfa-45201 164 162 00 00 NUM cjfa-45201 164 163 0 0 NUM cjfa-45201 164 164 37 37 NUM cjfa-45201 164 165 8 8 NUM cjfa-45201 164 166 00 00 NUM cjfa-45201 164 167 0 0 NUM cjfa-45201 164 168 progressive progressive ADJ cjfa-45201 164 169 tax tax NOUN cjfa-45201 164 170 + + CCONJ cjfa-45201 164 171 health health NOUN cjfa-45201 164 172 insurance insurance NOUN cjfa-45201 164 173 ( ( PUNCT cjfa-45201 164 174 2022 2022 NUM cjfa-45201 164 175 v.1 v.1 SYM cjfa-45201 164 176 ) ) PUNCT cjfa-45201 164 177 flat flat ADJ cjfa-45201 164 178 tax tax NOUN cjfa-45201 164 179 + + CCONJ cjfa-45201 164 180 health health NOUN cjfa-45201 164 181 insurance insurance NOUN cjfa-45201 164 182 ( ( PUNCT cjfa-45201 164 183 2022 2022 NUM cjfa-45201 164 184 v.1 v.1 SYM cjfa-45201 164 185 ) ) PUNCT cjfa-45201 164 186 revenue revenue NOUN cjfa-45201 164 187 - - PUNCT cjfa-45201 164 188 based base VERB cjfa-45201 164 189 tax tax NOUN cjfa-45201 164 190 + + CCONJ cjfa-45201 164 191 health health NOUN cjfa-45201 164 192 insurance insurance NOUN cjfa-45201 164 193 ( ( PUNCT cjfa-45201 164 194 2022 2022 NUM cjfa-45201 164 195 v.1 v.1 SYM cjfa-45201 164 196 ) ) PUNCT cjfa-45201 164 197 0 0 NUM cjfa-45201 165 1 20 20 NUM cjfa-45201 165 2 000 000 NUM cjfa-45201 165 3 40 40 NUM cjfa-45201 165 4 000 000 NUM cjfa-45201 165 5 60 60 NUM cjfa-45201 165 6 000 000 NUM cjfa-45201 165 7 80 80 NUM cjfa-45201 165 8 000 000 NUM cjfa-45201 165 9 100 100 NUM cjfa-45201 165 10 000 000 NUM cjfa-45201 165 11 120 120 NUM cjfa-45201 165 12 000 000 NUM cjfa-45201 165 13 140 140 NUM cjfa-45201 165 14 000 000 NUM cjfa-45201 165 15 1 1 NUM cjfa-45201 165 16 00 00 NUM cjfa-45201 165 17 0 0 NUM cjfa-45201 165 18 30 30 NUM cjfa-45201 165 19 0 0 NUM cjfa-45201 165 20 00 00 NUM cjfa-45201 165 21 59 59 NUM cjfa-45201 165 22 0 0 NUM cjfa-45201 165 23 00 00 NUM cjfa-45201 165 24 88 88 NUM cjfa-45201 165 25 0 0 NUM cjfa-45201 165 26 00 00 NUM cjfa-45201 165 27 11 11 NUM cjfa-45201 165 28 7 7 NUM cjfa-45201 165 29 00 00 NUM cjfa-45201 165 30 0 0 NUM cjfa-45201 165 31 14 14 NUM cjfa-45201 165 32 6 6 NUM cjfa-45201 165 33 00 00 NUM cjfa-45201 165 34 0 0 NUM cjfa-45201 165 35 17 17 NUM cjfa-45201 165 36 5 5 NUM cjfa-45201 165 37 00 00 NUM cjfa-45201 165 38 0 0 NUM cjfa-45201 165 39 20 20 NUM cjfa-45201 165 40 4 4 NUM cjfa-45201 165 41 00 00 NUM cjfa-45201 165 42 0 0 NUM cjfa-45201 165 43 23 23 NUM cjfa-45201 165 44 3 3 NUM cjfa-45201 165 45 00 00 SYM cjfa-45201 165 46 0 0 NUM cjfa-45201 165 47 26 26 NUM cjfa-45201 165 48 2 2 NUM cjfa-45201 165 49 00 00 NUM cjfa-45201 165 50 0 0 NUM cjfa-45201 165 51 29 29 NUM cjfa-45201 165 52 1 1 NUM cjfa-45201 165 53 00 00 NUM cjfa-45201 165 54 0 0 NUM cjfa-45201 165 55 32 32 NUM cjfa-45201 165 56 0 0 NUM cjfa-45201 165 57 00 00 NUM cjfa-45201 165 58 0 0 NUM cjfa-45201 165 59 34 34 NUM cjfa-45201 165 60 9 9 NUM cjfa-45201 165 61 00 00 NUM cjfa-45201 165 62 0 0 NUM cjfa-45201 165 63 37 37 NUM cjfa-45201 165 64 8 8 NUM cjfa-45201 165 65 00 00 NUM cjfa-45201 165 66 0 0 NUM cjfa-45201 165 67 progressive progressive ADJ cjfa-45201 165 68 tax tax NOUN cjfa-45201 165 69 + + CCONJ cjfa-45201 165 70 health health NOUN cjfa-45201 165 71 insurance insurance NOUN cjfa-45201 165 72 ( ( PUNCT cjfa-45201 165 73 2022 2022 NUM cjfa-45201 165 74 v.2 v.2 NOUN cjfa-45201 165 75 ) ) PUNCT cjfa-45201 165 76 flat flat ADJ cjfa-45201 165 77 tax tax NOUN cjfa-45201 165 78 + + CCONJ cjfa-45201 165 79 health health NOUN cjfa-45201 165 80 insurance insurance NOUN cjfa-45201 165 81 ( ( PUNCT cjfa-45201 165 82 2022 2022 NUM cjfa-45201 165 83 v.2 v.2 NOUN cjfa-45201 165 84 ) ) PUNCT cjfa-45201 165 85 revenue revenue NOUN cjfa-45201 165 86 - - PUNCT cjfa-45201 165 87 based base VERB cjfa-45201 165 88 tax tax NOUN cjfa-45201 165 89 + + CCONJ cjfa-45201 165 90 health health NOUN cjfa-45201 165 91 insurance insurance NOUN cjfa-45201 165 92 ( ( PUNCT cjfa-45201 165 93 2022 2022 NUM cjfa-45201 165 94 v.2 v.2 NOUN cjfa-45201 165 95 ) ) PUNCT cjfa-45201 165 96 0,00 0,00 PROPN cjfa-45201 166 1 20000,00 20000,00 PROPN cjfa-45201 166 2 40000,00 40000,00 PROPN cjfa-45201 166 3 60000,00 60000,00 NUM cjfa-45201 166 4 80000,00 80000,00 NUM cjfa-45201 166 5 100000,00 100000,00 ADJ cjfa-45201 166 6 120000,00 120000,00 PROPN cjfa-45201 166 7 10 10 NUM cjfa-45201 166 8 00 00 NUM cjfa-45201 166 9 32 32 NUM cjfa-45201 166 10 00 00 NUM cjfa-45201 166 11 0 0 NUM cjfa-45201 166 12 63 63 NUM cjfa-45201 166 13 00 00 NUM cjfa-45201 166 14 0 0 NUM cjfa-45201 166 15 94 94 NUM cjfa-45201 166 16 00 00 NUM cjfa-45201 166 17 0 0 NUM cjfa-45201 166 18 12 12 NUM cjfa-45201 166 19 50 50 NUM cjfa-45201 166 20 00 00 NUM cjfa-45201 166 21 15 15 NUM cjfa-45201 166 22 60 60 NUM cjfa-45201 166 23 00 00 NUM cjfa-45201 166 24 18 18 NUM cjfa-45201 166 25 70 70 NUM cjfa-45201 166 26 00 00 NUM cjfa-45201 166 27 21 21 NUM cjfa-45201 166 28 80 80 NUM cjfa-45201 166 29 00 00 NUM cjfa-45201 166 30 24 24 NUM cjfa-45201 166 31 90 90 NUM cjfa-45201 166 32 00 00 NUM cjfa-45201 166 33 28 28 NUM cjfa-45201 166 34 00 00 NUM cjfa-45201 166 35 00 00 NUM cjfa-45201 166 36 31 31 NUM cjfa-45201 166 37 10 10 NUM cjfa-45201 166 38 00 00 NUM cjfa-45201 166 39 34 34 NUM cjfa-45201 166 40 20 20 NUM cjfa-45201 166 41 00 00 NUM cjfa-45201 166 42 37 37 NUM cjfa-45201 166 43 30 30 NUM cjfa-45201 166 44 00 00 NUM cjfa-45201 166 45 progressive progressive ADJ cjfa-45201 166 46 tax tax NOUN cjfa-45201 166 47 + + CCONJ cjfa-45201 166 48 health health NOUN cjfa-45201 166 49 insurance insurance NOUN cjfa-45201 166 50 ( ( PUNCT cjfa-45201 166 51 2021 2021 NUM cjfa-45201 166 52 ) ) PUNCT cjfa-45201 166 53 flat flat ADJ cjfa-45201 166 54 tax tax NOUN cjfa-45201 166 55 + + CCONJ cjfa-45201 166 56 health health NOUN cjfa-45201 166 57 insurance insurance NOUN cjfa-45201 166 58 ( ( PUNCT cjfa-45201 166 59 2021 2021 NUM cjfa-45201 166 60 ) ) PUNCT cjfa-45201 166 61 revenue revenue NOUN cjfa-45201 166 62 - - PUNCT cjfa-45201 166 63 based base VERB cjfa-45201 166 64 tax tax NOUN cjfa-45201 166 65 + + CCONJ cjfa-45201 166 66 health health NOUN cjfa-45201 166 67 insurance insurance NOUN cjfa-45201 166 68 ( ( PUNCT cjfa-45201 166 69 2021 2021 NUM cjfa-45201 166 70 ) ) PUNCT cjfa-45201 166 71 source source NOUN cjfa-45201 166 72 : : PUNCT cjfa-45201 166 73 own own ADJ cjfa-45201 166 74 elaboration elaboration NOUN cjfa-45201 166 75 discussion discussion NOUN cjfa-45201 166 76 and and CCONJ cjfa-45201 166 77 conclusion conclusion NOUN cjfa-45201 166 78 changes change NOUN cjfa-45201 166 79 introduced introduce VERB cjfa-45201 166 80 to to ADP cjfa-45201 166 81 the the DET cjfa-45201 166 82 polish polish ADJ cjfa-45201 166 83 tax tax NOUN cjfa-45201 166 84 system system NOUN cjfa-45201 166 85 in in ADP cjfa-45201 166 86 2022 2022 NUM cjfa-45201 166 87 made make VERB cjfa-45201 166 88 the the DET cjfa-45201 166 89 burden burden NOUN cjfa-45201 166 90 under under ADP cjfa-45201 166 91 flat flat ADJ cjfa-45201 166 92 tax tax NOUN cjfa-45201 166 93 and and CCONJ cjfa-45201 166 94 revenue revenue NOUN cjfa-45201 166 95 - - PUNCT cjfa-45201 166 96 based base VERB cjfa-45201 166 97 tax tax NOUN cjfa-45201 166 98 higher high ADJ cjfa-45201 166 99 for for ADP cjfa-45201 166 100 most most ADJ cjfa-45201 166 101 of of ADP cjfa-45201 166 102 the the DET cjfa-45201 166 103 taxpayers.16 taxpayers.16 PROPN cjfa-45201 166 104 the the DET cjfa-45201 166 105 change change NOUN cjfa-45201 166 106 in in ADP cjfa-45201 166 107 burden burden NOUN cjfa-45201 166 108 under under ADP cjfa-45201 166 109 progressive progressive ADJ cjfa-45201 166 110 taxation taxation NOUN cjfa-45201 166 111 depends depend VERB cjfa-45201 166 112 on on ADP cjfa-45201 166 113 the the DET cjfa-45201 166 114 income income NOUN cjfa-45201 166 115 and and CCONJ cjfa-45201 166 116 can can AUX cjfa-45201 166 117 not not PART cjfa-45201 166 118 be be AUX cjfa-45201 166 119 easily easily ADV cjfa-45201 166 120 summarized summarize VERB cjfa-45201 166 121 . . PUNCT cjfa-45201 167 1 that that PRON cjfa-45201 167 2 may may AUX cjfa-45201 167 3 give give VERB cjfa-45201 167 4 an an DET cjfa-45201 167 5 impression impression NOUN cjfa-45201 167 6 that that SCONJ cjfa-45201 167 7 flat flat ADJ cjfa-45201 167 8 tax tax NOUN cjfa-45201 167 9 and and CCONJ cjfa-45201 167 10 revenue revenue NOUN cjfa-45201 167 11 - - PUNCT cjfa-45201 167 12 based base VERB cjfa-45201 167 13 tax tax NOUN cjfa-45201 167 14 become become VERB cjfa-45201 167 15 less less ADV cjfa-45201 167 16 attractive attractive ADJ cjfa-45201 167 17 to to ADP cjfa-45201 167 18 most most ADJ cjfa-45201 167 19 taxpayers taxpayer NOUN cjfa-45201 167 20 in in ADP cjfa-45201 167 21 2022 2022 NUM cjfa-45201 167 22 . . PUNCT cjfa-45201 168 1 to to PART cjfa-45201 168 2 prove prove VERB cjfa-45201 168 3 that that SCONJ cjfa-45201 168 4 it it PRON cjfa-45201 168 5 is be AUX cjfa-45201 168 6 a a DET cjfa-45201 168 7 misconception misconception NOUN cjfa-45201 168 8 , , PUNCT cjfa-45201 168 9 the the DET cjfa-45201 168 10 author author NOUN cjfa-45201 168 11 provided provide VERB cjfa-45201 168 12 a a DET cjfa-45201 168 13 model model NOUN cjfa-45201 168 14 of of ADP cjfa-45201 168 15 tax tax NOUN cjfa-45201 168 16 burden burden NOUN cjfa-45201 168 17 depending depend VERB cjfa-45201 168 18 on on ADP cjfa-45201 168 19 income income NOUN cjfa-45201 168 20 . . PUNCT cjfa-45201 169 1 the the DET cjfa-45201 169 2 optimal optimal ADJ cjfa-45201 169 3 form form NOUN cjfa-45201 169 4 of of ADP cjfa-45201 169 5 taxation taxation NOUN cjfa-45201 169 6 in in ADP cjfa-45201 169 7 every every DET cjfa-45201 169 8 examined examine VERB cjfa-45201 169 9 period period NOUN cjfa-45201 169 10 depended depend VERB cjfa-45201 169 11 on on ADP cjfa-45201 169 12 : : PUNCT cjfa-45201 169 13 income income NOUN cjfa-45201 169 14 ( ( PUNCT cjfa-45201 169 15 or or CCONJ cjfa-45201 169 16 revenue revenue NOUN cjfa-45201 169 17 , , PUNCT cjfa-45201 169 18 the the DET cjfa-45201 169 19 relationship relationship NOUN cjfa-45201 169 20 between between ADP cjfa-45201 169 21 those those DET cjfa-45201 169 22 two two NUM cjfa-45201 169 23 indicators indicator NOUN cjfa-45201 169 24 ) ) PUNCT cjfa-45201 169 25 , , PUNCT cjfa-45201 169 26 the the DET cjfa-45201 169 27 tax tax NOUN cjfa-45201 169 28 rate rate NOUN cjfa-45201 169 29 for for ADP cjfa-45201 169 30 revenue revenue NOUN cjfa-45201 169 31 - - PUNCT cjfa-45201 169 32 based base VERB cjfa-45201 169 33 tax tax NOUN cjfa-45201 169 34 ( ( PUNCT cjfa-45201 169 35 determined determine VERB cjfa-45201 169 36 by by ADP cjfa-45201 169 37 the the DET cjfa-45201 169 38 type type NOUN cjfa-45201 169 39 of of ADP cjfa-45201 169 40 business business NOUN cjfa-45201 169 41 activity activity NOUN cjfa-45201 169 42 ) ) PUNCT cjfa-45201 169 43 . . PUNCT cjfa-45201 170 1 16 16 NUM cjfa-45201 170 2 there there PRON cjfa-45201 170 3 are be VERB cjfa-45201 170 4 exceptions exception NOUN cjfa-45201 170 5 to to ADP cjfa-45201 170 6 this this DET cjfa-45201 170 7 general general ADJ cjfa-45201 170 8 rule rule NOUN cjfa-45201 170 9 , , PUNCT cjfa-45201 170 10 for for ADP cjfa-45201 170 11 example example NOUN cjfa-45201 170 12 related relate VERB cjfa-45201 170 13 to to ADP cjfa-45201 170 14 the the DET cjfa-45201 170 15 reduction reduction NOUN cjfa-45201 170 16 of of ADP cjfa-45201 170 17 the the DET cjfa-45201 170 18 revenue revenue NOUN cjfa-45201 170 19 - - PUNCT cjfa-45201 170 20 based base VERB cjfa-45201 170 21 tax tax NOUN cjfa-45201 170 22 rate rate NOUN cjfa-45201 170 23 for for ADP cjfa-45201 170 24 selected select VERB cjfa-45201 170 25 professional professional ADJ cjfa-45201 170 26 groups group NOUN cjfa-45201 170 27 . . PUNCT cjfa-45201 171 1 0,00 0,00 PROPN cjfa-45201 172 1 20000,00 20000,00 PROPN cjfa-45201 172 2 40000,00 40000,00 PROPN cjfa-45201 172 3 60000,00 60000,00 NUM cjfa-45201 172 4 80000,00 80000,00 NUM cjfa-45201 172 5 100000,00 100000,00 ADJ cjfa-45201 172 6 120000,00 120000,00 PROPN cjfa-45201 172 7 140000,00 140000,00 NUM cjfa-45201 172 8 10 10 NUM cjfa-45201 172 9 00 00 NUM cjfa-45201 172 10 32 32 NUM cjfa-45201 172 11 00 00 NUM cjfa-45201 172 12 0 0 NUM cjfa-45201 172 13 63 63 NUM cjfa-45201 172 14 00 00 NUM cjfa-45201 172 15 0 0 NUM cjfa-45201 172 16 94 94 NUM cjfa-45201 172 17 00 00 NUM cjfa-45201 172 18 0 0 NUM cjfa-45201 172 19 12 12 NUM cjfa-45201 172 20 50 50 NUM cjfa-45201 172 21 00 00 NUM cjfa-45201 172 22 15 15 NUM cjfa-45201 172 23 60 60 NUM cjfa-45201 172 24 00 00 NUM cjfa-45201 172 25 18 18 NUM cjfa-45201 172 26 70 70 NUM cjfa-45201 172 27 00 00 NUM cjfa-45201 172 28 21 21 NUM cjfa-45201 172 29 80 80 NUM cjfa-45201 172 30 00 00 NUM cjfa-45201 172 31 24 24 NUM cjfa-45201 172 32 90 90 NUM cjfa-45201 172 33 00 00 NUM cjfa-45201 172 34 28 28 NUM cjfa-45201 172 35 00 00 NUM cjfa-45201 172 36 00 00 NUM cjfa-45201 172 37 31 31 NUM cjfa-45201 172 38 10 10 NUM cjfa-45201 172 39 00 00 NUM cjfa-45201 172 40 34 34 NUM cjfa-45201 172 41 20 20 NUM cjfa-45201 172 42 00 00 NUM cjfa-45201 172 43 37 37 NUM cjfa-45201 172 44 30 30 NUM cjfa-45201 172 45 00 00 NUM cjfa-45201 172 46 progressive progressive ADJ cjfa-45201 172 47 tax tax NOUN cjfa-45201 172 48 + + CCONJ cjfa-45201 172 49 health health NOUN cjfa-45201 172 50 insurance insurance NOUN cjfa-45201 172 51 ( ( PUNCT cjfa-45201 172 52 2022 2022 NUM cjfa-45201 172 53 v.1 v.1 SYM cjfa-45201 172 54 ) ) PUNCT cjfa-45201 172 55 flat flat ADJ cjfa-45201 172 56 tax tax NOUN cjfa-45201 172 57 + + CCONJ cjfa-45201 172 58 health health NOUN cjfa-45201 172 59 insurance insurance NOUN cjfa-45201 172 60 ( ( PUNCT cjfa-45201 172 61 2022 2022 NUM cjfa-45201 172 62 v.1 v.1 SYM cjfa-45201 172 63 ) ) PUNCT cjfa-45201 172 64 revenue revenue NOUN cjfa-45201 172 65 - - PUNCT cjfa-45201 172 66 based base VERB cjfa-45201 172 67 tax tax NOUN cjfa-45201 172 68 + + CCONJ cjfa-45201 172 69 health health NOUN cjfa-45201 172 70 insurance insurance NOUN cjfa-45201 172 71 ( ( PUNCT cjfa-45201 172 72 2022 2022 NUM cjfa-45201 172 73 v.1 v.1 SYM cjfa-45201 172 74 ) ) PUNCT cjfa-45201 172 75 0,00 0,00 PROPN cjfa-45201 173 1 20000,00 20000,00 PROPN cjfa-45201 173 2 40000,00 40000,00 PROPN cjfa-45201 173 3 60000,00 60000,00 NUM cjfa-45201 173 4 80000,00 80000,00 NUM cjfa-45201 173 5 100000,00 100000,00 ADJ cjfa-45201 173 6 120000,00 120000,00 PROPN cjfa-45201 173 7 140000,00 140000,00 NUM cjfa-45201 173 8 10 10 NUM cjfa-45201 173 9 00 00 NUM cjfa-45201 173 10 32 32 NUM cjfa-45201 173 11 00 00 NUM cjfa-45201 173 12 0 0 NUM cjfa-45201 173 13 63 63 NUM cjfa-45201 173 14 00 00 NUM cjfa-45201 173 15 0 0 NUM cjfa-45201 173 16 94 94 NUM cjfa-45201 173 17 00 00 NUM cjfa-45201 173 18 0 0 NUM cjfa-45201 173 19 12 12 NUM cjfa-45201 173 20 50 50 NUM cjfa-45201 173 21 00 00 NUM cjfa-45201 173 22 15 15 NUM cjfa-45201 173 23 60 60 NUM cjfa-45201 173 24 00 00 NUM cjfa-45201 173 25 18 18 NUM cjfa-45201 173 26 70 70 NUM cjfa-45201 173 27 00 00 NUM cjfa-45201 173 28 21 21 NUM cjfa-45201 173 29 80 80 NUM cjfa-45201 173 30 00 00 NUM cjfa-45201 173 31 24 24 NUM cjfa-45201 173 32 90 90 NUM cjfa-45201 173 33 00 00 NUM cjfa-45201 173 34 28 28 NUM cjfa-45201 173 35 00 00 NUM cjfa-45201 173 36 00 00 NUM cjfa-45201 173 37 31 31 NUM cjfa-45201 173 38 10 10 NUM cjfa-45201 173 39 00 00 NUM cjfa-45201 173 40 34 34 NUM cjfa-45201 173 41 20 20 NUM cjfa-45201 173 42 00 00 NUM cjfa-45201 173 43 37 37 NUM cjfa-45201 173 44 30 30 NUM cjfa-45201 173 45 00 00 NUM cjfa-45201 173 46 progressive progressive ADJ cjfa-45201 173 47 tax tax NOUN cjfa-45201 173 48 + + CCONJ cjfa-45201 173 49 health health NOUN cjfa-45201 173 50 insurance insurance NOUN cjfa-45201 173 51 ( ( PUNCT cjfa-45201 173 52 2022 2022 NUM cjfa-45201 173 53 v.2 v.2 NOUN cjfa-45201 173 54 ) ) PUNCT cjfa-45201 173 55 flat flat ADJ cjfa-45201 173 56 tax tax NOUN cjfa-45201 173 57 + + CCONJ cjfa-45201 173 58 health health NOUN cjfa-45201 173 59 insurance insurance NOUN cjfa-45201 173 60 ( ( PUNCT cjfa-45201 173 61 2022 2022 NUM cjfa-45201 173 62 v.2 v.2 NOUN cjfa-45201 173 63 ) ) PUNCT cjfa-45201 173 64 revenue revenue NOUN cjfa-45201 173 65 - - PUNCT cjfa-45201 173 66 based base VERB cjfa-45201 173 67 tax tax NOUN cjfa-45201 173 68 + + CCONJ cjfa-45201 173 69 health health NOUN cjfa-45201 173 70 insurance insurance NOUN cjfa-45201 173 71 ( ( PUNCT cjfa-45201 173 72 2022 2022 NUM cjfa-45201 173 73 v.2 v.2 NOUN cjfa-45201 173 74 ) ) PUNCT cjfa-45201 173 75 a a DET cjfa-45201 173 76 theoretical theoretical ADJ cjfa-45201 173 77 analysis analysis NOUN cjfa-45201 173 78 of of ADP cjfa-45201 173 79 the the DET cjfa-45201 173 80 new new ADJ cjfa-45201 173 81 polish polish ADJ cjfa-45201 173 82 income income NOUN cjfa-45201 173 83 tax tax NOUN cjfa-45201 173 84 system system NOUN cjfa-45201 173 85 161161 161161 NUM cjfa-45201 173 86 source source NOUN cjfa-45201 173 87 : : PUNCT cjfa-45201 173 88 own own ADJ cjfa-45201 173 89 elaboration elaboration NOUN cjfa-45201 173 90 discussion discussion NOUN cjfa-45201 173 91 and and CCONJ cjfa-45201 173 92 conclusion conclusion NOUN cjfa-45201 173 93 changes change NOUN cjfa-45201 173 94 introduced introduce VERB cjfa-45201 173 95 to to ADP cjfa-45201 173 96 the the DET cjfa-45201 173 97 polish polish ADJ cjfa-45201 173 98 tax tax NOUN cjfa-45201 173 99 system system NOUN cjfa-45201 173 100 in in ADP cjfa-45201 173 101 2022 2022 NUM cjfa-45201 173 102 made make VERB cjfa-45201 173 103 the the DET cjfa-45201 173 104 burden burden NOUN cjfa-45201 173 105 under under ADP cjfa-45201 173 106 flat flat ADJ cjfa-45201 173 107 tax tax NOUN cjfa-45201 173 108 and and CCONJ cjfa-45201 173 109 revenue revenue NOUN cjfa-45201 173 110 - - PUNCT cjfa-45201 173 111 based base VERB cjfa-45201 173 112 tax tax NOUN cjfa-45201 173 113 higher high ADJ cjfa-45201 173 114 for for ADP cjfa-45201 173 115 most most ADJ cjfa-45201 173 116 of of ADP cjfa-45201 173 117 the the DET cjfa-45201 173 118 taxpayers.16 taxpayers.16 PROPN cjfa-45201 173 119 the the DET cjfa-45201 173 120 change change NOUN cjfa-45201 173 121 in in ADP cjfa-45201 173 122 burden burden NOUN cjfa-45201 173 123 under under ADP cjfa-45201 173 124 progressive progressive ADJ cjfa-45201 173 125 taxation taxation NOUN cjfa-45201 173 126 depends depend VERB cjfa-45201 173 127 on on ADP cjfa-45201 173 128 the the DET cjfa-45201 173 129 income income NOUN cjfa-45201 173 130 and and CCONJ cjfa-45201 173 131 can can AUX cjfa-45201 173 132 not not PART cjfa-45201 173 133 be be AUX cjfa-45201 173 134 easily easily ADV cjfa-45201 173 135 summarized summarize VERB cjfa-45201 173 136 . . PUNCT cjfa-45201 174 1 that that PRON cjfa-45201 174 2 may may AUX cjfa-45201 174 3 give give VERB cjfa-45201 174 4 an an DET cjfa-45201 174 5 impression impression NOUN cjfa-45201 174 6 that that SCONJ cjfa-45201 174 7 flat flat ADJ cjfa-45201 174 8 tax tax NOUN cjfa-45201 174 9 and and CCONJ cjfa-45201 174 10 revenue revenue NOUN cjfa-45201 174 11 - - PUNCT cjfa-45201 174 12 based base VERB cjfa-45201 174 13 tax tax NOUN cjfa-45201 174 14 become become VERB cjfa-45201 174 15 less less ADV cjfa-45201 174 16 attractive attractive ADJ cjfa-45201 174 17 to to ADP cjfa-45201 174 18 most most ADJ cjfa-45201 174 19 taxpayers taxpayer NOUN cjfa-45201 174 20 in in ADP cjfa-45201 174 21 2022 2022 NUM cjfa-45201 174 22 . . PUNCT cjfa-45201 175 1 to to PART cjfa-45201 175 2 prove prove VERB cjfa-45201 175 3 that that SCONJ cjfa-45201 175 4 it it PRON cjfa-45201 175 5 is be AUX cjfa-45201 175 6 a a DET cjfa-45201 175 7 misconception misconception NOUN cjfa-45201 175 8 , , PUNCT cjfa-45201 175 9 the the DET cjfa-45201 175 10 author author NOUN cjfa-45201 175 11 provided provide VERB cjfa-45201 175 12 a a DET cjfa-45201 175 13 model model NOUN cjfa-45201 175 14 of of ADP cjfa-45201 175 15 tax tax NOUN cjfa-45201 175 16 burden burden NOUN cjfa-45201 175 17 depending depend VERB cjfa-45201 175 18 on on ADP cjfa-45201 175 19 income income NOUN cjfa-45201 175 20 . . PUNCT cjfa-45201 176 1 the the DET cjfa-45201 176 2 optimal optimal ADJ cjfa-45201 176 3 form form NOUN cjfa-45201 176 4 of of ADP cjfa-45201 176 5 taxation taxation NOUN cjfa-45201 176 6 in in ADP cjfa-45201 176 7 every every DET cjfa-45201 176 8 examined examine VERB cjfa-45201 176 9 period period NOUN cjfa-45201 176 10 depended depend VERB cjfa-45201 176 11 on on ADP cjfa-45201 176 12 : : PUNCT cjfa-45201 176 13 income income NOUN cjfa-45201 176 14 ( ( PUNCT cjfa-45201 176 15 or or CCONJ cjfa-45201 176 16 revenue revenue NOUN cjfa-45201 176 17 , , PUNCT cjfa-45201 176 18 the the DET cjfa-45201 176 19 relationship relationship NOUN cjfa-45201 176 20 between between ADP cjfa-45201 176 21 those those DET cjfa-45201 176 22 two two NUM cjfa-45201 176 23 indicators indicator NOUN cjfa-45201 176 24 ) ) PUNCT cjfa-45201 176 25 , , PUNCT cjfa-45201 176 26 the the DET cjfa-45201 176 27 tax tax NOUN cjfa-45201 176 28 rate rate NOUN cjfa-45201 176 29 for for ADP cjfa-45201 176 30 revenue revenue NOUN cjfa-45201 176 31 - - PUNCT cjfa-45201 176 32 based base VERB cjfa-45201 176 33 tax tax NOUN cjfa-45201 176 34 ( ( PUNCT cjfa-45201 176 35 determined determine VERB cjfa-45201 176 36 by by ADP cjfa-45201 176 37 the the DET cjfa-45201 176 38 type type NOUN cjfa-45201 176 39 of of ADP cjfa-45201 176 40 business business NOUN cjfa-45201 176 41 activity activity NOUN cjfa-45201 176 42 ) ) PUNCT cjfa-45201 176 43 . . PUNCT cjfa-45201 177 1 16 16 NUM cjfa-45201 177 2 there there PRON cjfa-45201 177 3 are be VERB cjfa-45201 177 4 exceptions exception NOUN cjfa-45201 177 5 to to ADP cjfa-45201 177 6 this this DET cjfa-45201 177 7 general general ADJ cjfa-45201 177 8 rule rule NOUN cjfa-45201 177 9 , , PUNCT cjfa-45201 177 10 for for ADP cjfa-45201 177 11 example example NOUN cjfa-45201 177 12 related relate VERB cjfa-45201 177 13 to to ADP cjfa-45201 177 14 the the DET cjfa-45201 177 15 reduction reduction NOUN cjfa-45201 177 16 of of ADP cjfa-45201 177 17 the the DET cjfa-45201 177 18 revenue revenue NOUN cjfa-45201 177 19 - - PUNCT cjfa-45201 177 20 based base VERB cjfa-45201 177 21 tax tax NOUN cjfa-45201 177 22 rate rate NOUN cjfa-45201 177 23 for for ADP cjfa-45201 177 24 selected select VERB cjfa-45201 177 25 professional professional ADJ cjfa-45201 177 26 groups group NOUN cjfa-45201 177 27 . . PUNCT cjfa-45201 178 1 0,00 0,00 PROPN cjfa-45201 179 1 20000,00 20000,00 PROPN cjfa-45201 179 2 40000,00 40000,00 PROPN cjfa-45201 179 3 60000,00 60000,00 NUM cjfa-45201 179 4 80000,00 80000,00 NUM cjfa-45201 179 5 100000,00 100000,00 ADJ cjfa-45201 179 6 120000,00 120000,00 PROPN cjfa-45201 179 7 140000,00 140000,00 NUM cjfa-45201 179 8 10 10 NUM cjfa-45201 179 9 00 00 NUM cjfa-45201 179 10 32 32 NUM cjfa-45201 179 11 00 00 NUM cjfa-45201 179 12 0 0 NUM cjfa-45201 179 13 63 63 NUM cjfa-45201 179 14 00 00 NUM cjfa-45201 179 15 0 0 NUM cjfa-45201 179 16 94 94 NUM cjfa-45201 179 17 00 00 NUM cjfa-45201 179 18 0 0 NUM cjfa-45201 179 19 12 12 NUM cjfa-45201 179 20 50 50 NUM cjfa-45201 179 21 00 00 NUM cjfa-45201 179 22 15 15 NUM cjfa-45201 179 23 60 60 NUM cjfa-45201 179 24 00 00 NUM cjfa-45201 179 25 18 18 NUM cjfa-45201 179 26 70 70 NUM cjfa-45201 179 27 00 00 NUM cjfa-45201 179 28 21 21 NUM cjfa-45201 179 29 80 80 NUM cjfa-45201 179 30 00 00 NUM cjfa-45201 179 31 24 24 NUM cjfa-45201 179 32 90 90 NUM cjfa-45201 179 33 00 00 NUM cjfa-45201 179 34 28 28 NUM cjfa-45201 179 35 00 00 NUM cjfa-45201 179 36 00 00 NUM cjfa-45201 179 37 31 31 NUM cjfa-45201 179 38 10 10 NUM cjfa-45201 179 39 00 00 NUM cjfa-45201 179 40 34 34 NUM cjfa-45201 179 41 20 20 NUM cjfa-45201 179 42 00 00 NUM cjfa-45201 179 43 37 37 NUM cjfa-45201 179 44 30 30 NUM cjfa-45201 179 45 00 00 NUM cjfa-45201 179 46 progressive progressive ADJ cjfa-45201 179 47 tax tax NOUN cjfa-45201 179 48 + + CCONJ cjfa-45201 179 49 health health NOUN cjfa-45201 179 50 insurance insurance NOUN cjfa-45201 179 51 ( ( PUNCT cjfa-45201 179 52 2022 2022 NUM cjfa-45201 179 53 v.1 v.1 SYM cjfa-45201 179 54 ) ) PUNCT cjfa-45201 179 55 flat flat ADJ cjfa-45201 179 56 tax tax NOUN cjfa-45201 179 57 + + CCONJ cjfa-45201 179 58 health health NOUN cjfa-45201 179 59 insurance insurance NOUN cjfa-45201 179 60 ( ( PUNCT cjfa-45201 179 61 2022 2022 NUM cjfa-45201 179 62 v.1 v.1 SYM cjfa-45201 179 63 ) ) PUNCT cjfa-45201 179 64 revenue revenue NOUN cjfa-45201 179 65 - - PUNCT cjfa-45201 179 66 based base VERB cjfa-45201 179 67 tax tax NOUN cjfa-45201 179 68 + + CCONJ cjfa-45201 179 69 health health NOUN cjfa-45201 179 70 insurance insurance NOUN cjfa-45201 179 71 ( ( PUNCT cjfa-45201 179 72 2022 2022 NUM cjfa-45201 179 73 v.1 v.1 SYM cjfa-45201 179 74 ) ) PUNCT cjfa-45201 179 75 0,00 0,00 PROPN cjfa-45201 180 1 20000,00 20000,00 PROPN cjfa-45201 180 2 40000,00 40000,00 PROPN cjfa-45201 180 3 60000,00 60000,00 NUM cjfa-45201 180 4 80000,00 80000,00 NUM cjfa-45201 180 5 100000,00 100000,00 ADJ cjfa-45201 180 6 120000,00 120000,00 PROPN cjfa-45201 180 7 140000,00 140000,00 NUM cjfa-45201 180 8 10 10 NUM cjfa-45201 180 9 00 00 NUM cjfa-45201 180 10 32 32 NUM cjfa-45201 180 11 00 00 NUM cjfa-45201 180 12 0 0 NUM cjfa-45201 180 13 63 63 NUM cjfa-45201 180 14 00 00 NUM cjfa-45201 180 15 0 0 NUM cjfa-45201 180 16 94 94 NUM cjfa-45201 180 17 00 00 NUM cjfa-45201 180 18 0 0 NUM cjfa-45201 180 19 12 12 NUM cjfa-45201 180 20 50 50 NUM cjfa-45201 180 21 00 00 NUM cjfa-45201 180 22 15 15 NUM cjfa-45201 180 23 60 60 NUM cjfa-45201 180 24 00 00 NUM cjfa-45201 180 25 18 18 NUM cjfa-45201 180 26 70 70 NUM cjfa-45201 180 27 00 00 NUM cjfa-45201 180 28 21 21 NUM cjfa-45201 180 29 80 80 NUM cjfa-45201 180 30 00 00 NUM cjfa-45201 180 31 24 24 NUM cjfa-45201 180 32 90 90 NUM cjfa-45201 180 33 00 00 NUM cjfa-45201 180 34 28 28 NUM cjfa-45201 180 35 00 00 NUM cjfa-45201 180 36 00 00 NUM cjfa-45201 180 37 31 31 NUM cjfa-45201 180 38 10 10 NUM cjfa-45201 180 39 00 00 NUM cjfa-45201 180 40 34 34 NUM cjfa-45201 180 41 20 20 NUM cjfa-45201 180 42 00 00 NUM cjfa-45201 180 43 37 37 NUM cjfa-45201 180 44 30 30 NUM cjfa-45201 180 45 00 00 NUM cjfa-45201 180 46 progressive progressive ADJ cjfa-45201 180 47 tax tax NOUN cjfa-45201 180 48 + + CCONJ cjfa-45201 180 49 health health NOUN cjfa-45201 180 50 insurance insurance NOUN cjfa-45201 180 51 ( ( PUNCT cjfa-45201 180 52 2022 2022 NUM cjfa-45201 180 53 v.2 v.2 NOUN cjfa-45201 180 54 ) ) PUNCT cjfa-45201 180 55 flat flat ADJ cjfa-45201 180 56 tax tax NOUN cjfa-45201 180 57 + + CCONJ cjfa-45201 180 58 health health NOUN cjfa-45201 180 59 insurance insurance NOUN cjfa-45201 180 60 ( ( PUNCT cjfa-45201 180 61 2022 2022 NUM cjfa-45201 180 62 v.2 v.2 NOUN cjfa-45201 180 63 ) ) PUNCT cjfa-45201 180 64 revenue revenue NOUN cjfa-45201 180 65 - - PUNCT cjfa-45201 180 66 based base VERB cjfa-45201 180 67 tax tax NOUN cjfa-45201 180 68 + + CCONJ cjfa-45201 180 69 health health NOUN cjfa-45201 180 70 insurance insurance NOUN cjfa-45201 180 71 ( ( PUNCT cjfa-45201 180 72 2022 2022 NUM cjfa-45201 180 73 v.2 v.2 NOUN cjfa-45201 180 74 ) ) PUNCT cjfa-45201 180 75 s s PART cjfa-45201 180 76 o o NOUN cjfa-45201 180 77 u u NOUN cjfa-45201 180 78 r r NOUN cjfa-45201 180 79 c c NOUN cjfa-45201 180 80 e e NOUN cjfa-45201 180 81 : : PUNCT cjfa-45201 180 82 own own ADJ cjfa-45201 180 83 elaboration elaboration NOUN cjfa-45201 180 84 . . PUNCT cjfa-45201 180 85     SPACE cjfa-45201 181 1 discussion discussion NOUN cjfa-45201 181 2 and and CCONJ cjfa-45201 181 3 conclusion conclusion NOUN cjfa-45201 181 4     SPACE cjfa-45201 181 5 discussion discussion NOUN cjfa-45201 181 6 and and CCONJ cjfa-45201 181 7 conclusion conclusion NOUN cjfa-45201 181 8 changes change NOUN cjfa-45201 181 9 introduced introduce VERB cjfa-45201 181 10 to to ADP cjfa-45201 181 11 the the DET cjfa-45201 181 12 polish polish ADJ cjfa-45201 181 13 tax tax NOUN cjfa-45201 181 14 system system NOUN cjfa-45201 181 15 in in ADP cjfa-45201 181 16 2022 2022 NUM cjfa-45201 181 17 made make VERB cjfa-45201 181 18 the the DET cjfa-45201 181 19 burden burden NOUN cjfa-45201 181 20 under under ADP cjfa-45201 181 21 flat flat ADJ cjfa-45201 181 22 tax tax NOUN cjfa-45201 181 23 and and CCONJ cjfa-45201 181 24 revenue revenue NOUN cjfa-45201 181 25 - - PUNCT cjfa-45201 181 26 based base VERB cjfa-45201 181 27 tax tax NOUN cjfa-45201 181 28 higher high ADJ cjfa-45201 181 29 for for ADP cjfa-45201 181 30 most most ADJ cjfa-45201 181 31 of of ADP cjfa-45201 181 32 the the DET cjfa-45201 181 33 taxpayers.16 taxpayers.16 PROPN cjfa-45201 181 34 the the DET cjfa-45201 181 35 change change NOUN cjfa-45201 181 36 in in ADP cjfa-45201 181 37 burden burden NOUN cjfa-45201 181 38 under under ADP cjfa-45201 181 39 progressive progressive ADJ cjfa-45201 181 40 taxation taxation NOUN cjfa-45201 181 41 depends depend VERB cjfa-45201 181 42 on on ADP cjfa-45201 181 43 the the DET cjfa-45201 181 44 income income NOUN cjfa-45201 181 45 and and CCONJ cjfa-45201 181 46 can can AUX cjfa-45201 181 47 not not PART cjfa-45201 181 48 be be AUX cjfa-45201 181 49 easily easily ADV cjfa-45201 181 50 summarised summarise VERB cjfa-45201 181 51 . . PUNCT cjfa-45201 182 1 that that PRON cjfa-45201 182 2 may may AUX cjfa-45201 182 3 give give VERB cjfa-45201 182 4 an an DET cjfa-45201 182 5 impression impression NOUN cjfa-45201 182 6 that that SCONJ cjfa-45201 182 7 flat flat ADJ cjfa-45201 182 8 tax tax NOUN cjfa-45201 182 9 and and CCONJ cjfa-45201 182 10 revenue revenue NOUN cjfa-45201 182 11 - - PUNCT cjfa-45201 182 12 based base VERB cjfa-45201 182 13 tax tax NOUN cjfa-45201 182 14 become become VERB cjfa-45201 182 15 less less ADV cjfa-45201 182 16 attractive attractive ADJ cjfa-45201 182 17 to to ADP cjfa-45201 182 18 most most ADJ cjfa-45201 182 19 taxpayers taxpayer NOUN cjfa-45201 182 20 in in ADP cjfa-45201 182 21 2022 2022 NUM cjfa-45201 182 22 . . PUNCT cjfa-45201 183 1 to to PART cjfa-45201 183 2 prove prove VERB cjfa-45201 183 3 that that SCONJ cjfa-45201 183 4 it it PRON cjfa-45201 183 5 is be AUX cjfa-45201 183 6 a a DET cjfa-45201 183 7 misconception misconception NOUN cjfa-45201 183 8 , , PUNCT cjfa-45201 183 9 the the DET cjfa-45201 183 10 author author NOUN cjfa-45201 183 11 provided provide VERB cjfa-45201 183 12 a a DET cjfa-45201 183 13 model model NOUN cjfa-45201 183 14 of of ADP cjfa-45201 183 15 tax tax NOUN cjfa-45201 183 16 burden burden NOUN cjfa-45201 183 17 depending depend VERB cjfa-45201 183 18 on on ADP cjfa-45201 183 19 income income NOUN cjfa-45201 183 20 . . PUNCT cjfa-45201 184 1 the the DET cjfa-45201 184 2 optimal optimal ADJ cjfa-45201 184 3 form form NOUN cjfa-45201 184 4 of of ADP cjfa-45201 184 5 taxation taxation NOUN cjfa-45201 184 6 in in ADP cjfa-45201 184 7 every every DET cjfa-45201 184 8 examined examine VERB cjfa-45201 184 9 period period NOUN cjfa-45201 184 10 depended depend VERB cjfa-45201 184 11 on on ADP cjfa-45201 184 12 : : PUNCT cjfa-45201 184 13 ■ ■ PUNCT cjfa-45201 184 14 income income NOUN cjfa-45201 184 15 ( ( PUNCT cjfa-45201 184 16 or or CCONJ cjfa-45201 184 17 revenue revenue NOUN cjfa-45201 184 18 , , PUNCT cjfa-45201 184 19 the the DET cjfa-45201 184 20 relationship relationship NOUN cjfa-45201 184 21 between between ADP cjfa-45201 184 22 those those DET cjfa-45201 184 23 two two NUM cjfa-45201 184 24 indicators indicator NOUN cjfa-45201 184 25 ) ) PUNCT cjfa-45201 184 26 , , PUNCT cjfa-45201 184 27 ■ ■ PUNCT cjfa-45201 184 28 the the DET cjfa-45201 184 29 tax tax NOUN cjfa-45201 184 30 rate rate NOUN cjfa-45201 184 31 for for ADP cjfa-45201 184 32 revenue revenue NOUN cjfa-45201 184 33 - - PUNCT cjfa-45201 184 34 based base VERB cjfa-45201 184 35 tax tax NOUN cjfa-45201 184 36 ( ( PUNCT cjfa-45201 184 37 determined determine VERB cjfa-45201 184 38 by by ADP cjfa-45201 184 39 the the DET cjfa-45201 184 40 type type NOUN cjfa-45201 184 41 of of ADP cjfa-45201 184 42 business business NOUN cjfa-45201 184 43 activity activity NOUN cjfa-45201 184 44 ) ) PUNCT cjfa-45201 184 45 . . PUNCT cjfa-45201 185 1 therefore therefore ADV cjfa-45201 185 2 , , PUNCT cjfa-45201 185 3 all all DET cjfa-45201 185 4 three three NUM cjfa-45201 185 5 forms form NOUN cjfa-45201 185 6 of of ADP cjfa-45201 185 7 taxation taxation NOUN cjfa-45201 185 8 will will AUX cjfa-45201 185 9 still still ADV cjfa-45201 185 10 be be AUX cjfa-45201 185 11 used use VERB cjfa-45201 185 12 , , PUNCT cjfa-45201 185 13 as as SCONJ cjfa-45201 185 14 every every DET cjfa-45201 185 15 entrepreneur entrepreneur NOUN cjfa-45201 185 16 has have VERB cjfa-45201 185 17 their their PRON cjfa-45201 185 18 needs need NOUN cjfa-45201 185 19 , , PUNCT cjfa-45201 185 20 plans plan NOUN cjfa-45201 185 21 and and CCONJ cjfa-45201 185 22 circumstances circumstance NOUN cjfa-45201 185 23 , , PUNCT cjfa-45201 185 24 such such ADJ cjfa-45201 185 25 as as ADP cjfa-45201 185 26 generated generate VERB cjfa-45201 185 27 margin margin NOUN cjfa-45201 185 28 . . PUNCT cjfa-45201 186 1 however however ADV cjfa-45201 186 2 , , PUNCT cjfa-45201 186 3 it it PRON cjfa-45201 186 4 can can AUX cjfa-45201 186 5 be be AUX cjfa-45201 186 6 suspected suspect VERB cjfa-45201 186 7 that that SCONJ cjfa-45201 186 8 more more ADJ cjfa-45201 186 9 taxpayers taxpayer NOUN cjfa-45201 186 10 will will AUX cjfa-45201 186 11 decide decide VERB cjfa-45201 186 12 to to PART cjfa-45201 186 13 use use VERB cjfa-45201 186 14 the the DET cjfa-45201 186 15 progressive progressive ADJ cjfa-45201 186 16 tax tax NOUN cjfa-45201 186 17 scale scale NOUN cjfa-45201 186 18 . . PUNCT cjfa-45201 187 1 those those PRON cjfa-45201 187 2 who who PRON cjfa-45201 187 3 generate generate VERB cjfa-45201 187 4 higher high ADJ cjfa-45201 187 5 income income NOUN cjfa-45201 187 6 will will AUX cjfa-45201 187 7 consider consider VERB cjfa-45201 187 8 flat flat ADJ cjfa-45201 187 9 tax tax NOUN cjfa-45201 187 10 or or CCONJ cjfa-45201 187 11 revenuebased revenuebase VERB cjfa-45201 187 12 tax tax NOUN cjfa-45201 187 13 . . PUNCT cjfa-45201 188 1 an an DET cjfa-45201 188 2 urging urge VERB cjfa-45201 188 3 issue issue NOUN cjfa-45201 188 4 that that PRON cjfa-45201 188 5 seems seem VERB cjfa-45201 188 6 worth worth ADJ cjfa-45201 188 7 examining examine VERB cjfa-45201 188 8 in in ADP cjfa-45201 188 9 the the DET cjfa-45201 188 10 context context NOUN cjfa-45201 188 11 of of ADP cjfa-45201 188 12 polish polish ADJ cjfa-45201 188 13 perturbations perturbation NOUN cjfa-45201 188 14 is be AUX cjfa-45201 188 15 the the DET cjfa-45201 188 16 fairness fairness NOUN cjfa-45201 188 17 of of ADP cjfa-45201 188 18 taxation taxation NOUN cjfa-45201 188 19 in in ADP cjfa-45201 188 20 its its PRON cjfa-45201 188 21 current current ADJ cjfa-45201 188 22 form form NOUN cjfa-45201 188 23 . . PUNCT cjfa-45201 189 1 the the DET cjfa-45201 189 2 presented present VERB cjfa-45201 189 3 model model PROPN cjfa-45201 189 4 sug16 sug16 PROPN cjfa-45201 189 5     SPACE cjfa-45201 189 6 there there PRON cjfa-45201 189 7 are be VERB cjfa-45201 189 8 exceptions exception NOUN cjfa-45201 189 9 to to ADP cjfa-45201 189 10 this this DET cjfa-45201 189 11 general general ADJ cjfa-45201 189 12 rule rule NOUN cjfa-45201 189 13 , , PUNCT cjfa-45201 189 14 for for ADP cjfa-45201 189 15 example example NOUN cjfa-45201 189 16 related relate VERB cjfa-45201 189 17 to to ADP cjfa-45201 189 18 the the DET cjfa-45201 189 19 reduction reduction NOUN cjfa-45201 189 20 of of ADP cjfa-45201 189 21 the the DET cjfa-45201 189 22 revenue revenue NOUN cjfa-45201 189 23 - - PUNCT cjfa-45201 189 24 based base VERB cjfa-45201 189 25 tax tax NOUN cjfa-45201 189 26 rate rate NOUN cjfa-45201 189 27 for for ADP cjfa-45201 189 28 selected select VERB cjfa-45201 189 29 professional professional ADJ cjfa-45201 189 30 groups group NOUN cjfa-45201 189 31 . . PUNCT cjfa-45201 190 1 urszula urszula PROPN cjfa-45201 190 2 król162162 król162162 PROPN cjfa-45201 190 3 gests gest VERB cjfa-45201 190 4 that that SCONJ cjfa-45201 190 5 – – PUNCT cjfa-45201 190 6 in in ADP cjfa-45201 190 7 the the DET cjfa-45201 190 8 conditions condition NOUN cjfa-45201 190 9 where where SCONJ cjfa-45201 190 10 other other ADJ cjfa-45201 190 11 options option NOUN cjfa-45201 190 12 yield yield VERB cjfa-45201 190 13 a a DET cjfa-45201 190 14 higher high ADJ cjfa-45201 190 15 burden burden NOUN cjfa-45201 190 16 – – PUNCT cjfa-45201 190 17 many many ADJ cjfa-45201 190 18 entrepreneurs entrepreneur NOUN cjfa-45201 190 19 have have AUX cjfa-45201 190 20 decided decide VERB cjfa-45201 190 21 and and CCONJ cjfa-45201 190 22 will will AUX cjfa-45201 190 23 decide decide VERB cjfa-45201 190 24 to to PART cjfa-45201 190 25 use use VERB cjfa-45201 190 26 revenue revenue NOUN cjfa-45201 190 27 - - PUNCT cjfa-45201 190 28 based base VERB cjfa-45201 190 29 tax tax NOUN cjfa-45201 190 30 . . PUNCT cjfa-45201 191 1 however however ADV cjfa-45201 191 2 , , PUNCT cjfa-45201 191 3 the the DET cjfa-45201 191 4 difference difference NOUN cjfa-45201 191 5 in in ADP cjfa-45201 191 6 taxation taxation NOUN cjfa-45201 191 7 of of ADP cjfa-45201 191 8 the the DET cjfa-45201 191 9 same same ADJ cjfa-45201 191 10 amount amount NOUN cjfa-45201 191 11 of of ADP cjfa-45201 191 12 income income NOUN cjfa-45201 191 13 ( ( PUNCT cjfa-45201 191 14 generated generate VERB cjfa-45201 191 15 by by ADP cjfa-45201 191 16 different different ADJ cjfa-45201 191 17 revenue revenue NOUN cjfa-45201 191 18 , , PUNCT cjfa-45201 191 19 as as ADP cjfa-45201 191 20 in in ADP cjfa-45201 191 21 figure figure NOUN cjfa-45201 191 22 2 2 NUM cjfa-45201 191 23 and and CCONJ cjfa-45201 191 24 figure figure VERB cjfa-45201 191 25 3 3 NUM cjfa-45201 191 26 ) ) PUNCT cjfa-45201 191 27 seems seem VERB cjfa-45201 191 28 to to PART cjfa-45201 191 29 be be AUX cjfa-45201 191 30 highly highly ADV cjfa-45201 191 31 unfair unfair ADJ cjfa-45201 191 32 . . PUNCT cjfa-45201 192 1 it it PRON cjfa-45201 192 2 used use VERB cjfa-45201 192 3 to to PART cjfa-45201 192 4 be be AUX cjfa-45201 192 5 accepted accept VERB cjfa-45201 192 6 when when SCONJ cjfa-45201 192 7 revenue revenue NOUN cjfa-45201 192 8 - - PUNCT cjfa-45201 192 9 based base VERB cjfa-45201 192 10 tax tax NOUN cjfa-45201 192 11 was be AUX cjfa-45201 192 12 a a DET cjfa-45201 192 13 rarely rarely ADV cjfa-45201 192 14 used use VERB cjfa-45201 192 15 form form NOUN cjfa-45201 192 16 of of ADP cjfa-45201 192 17 taxation taxation NOUN cjfa-45201 192 18 . . PUNCT cjfa-45201 193 1 in in ADP cjfa-45201 193 2 the the DET cjfa-45201 193 3 face face NOUN cjfa-45201 193 4 of of ADP cjfa-45201 193 5 changes change NOUN cjfa-45201 193 6 introduced introduce VERB cjfa-45201 193 7 by by ADP cjfa-45201 193 8 the the DET cjfa-45201 193 9 polish polish PROPN cjfa-45201 193 10 deal deal NOUN cjfa-45201 193 11 , , PUNCT cjfa-45201 193 12 it it PRON cjfa-45201 193 13 seems seem VERB cjfa-45201 193 14 necessary necessary ADJ cjfa-45201 193 15 to to PART cjfa-45201 193 16 subject subject VERB cjfa-45201 193 17 this this DET cjfa-45201 193 18 form form NOUN cjfa-45201 193 19 of of ADP cjfa-45201 193 20 taxation taxation NOUN cjfa-45201 193 21 to to ADP cjfa-45201 193 22 an an DET cjfa-45201 193 23 in in ADP cjfa-45201 193 24 - - PUNCT cjfa-45201 193 25 depth depth NOUN cjfa-45201 193 26 analysis analysis NOUN cjfa-45201 193 27 and and CCONJ cjfa-45201 193 28 consider consider VERB cjfa-45201 193 29 some some DET cjfa-45201 193 30 modification modification NOUN cjfa-45201 193 31 . . PUNCT cjfa-45201 194 1 another another DET cjfa-45201 194 2 issue issue NOUN cjfa-45201 194 3 that that PRON cjfa-45201 194 4 should should AUX cjfa-45201 194 5 be be AUX cjfa-45201 194 6 examined examine VERB cjfa-45201 194 7 is be AUX cjfa-45201 194 8 tax tax NOUN cjfa-45201 194 9 risk risk NOUN cjfa-45201 194 10 generated generate VERB cjfa-45201 194 11 by by ADP cjfa-45201 194 12 tax tax NOUN cjfa-45201 194 13 perturbations perturbation NOUN cjfa-45201 194 14 and and CCONJ cjfa-45201 194 15 the the DET cjfa-45201 194 16 costs cost NOUN cjfa-45201 194 17 of of ADP cjfa-45201 194 18 adjusting adjust VERB cjfa-45201 194 19 to to ADP cjfa-45201 194 20 them they PRON cjfa-45201 194 21 . . PUNCT cjfa-45201 195 1 the the DET cjfa-45201 195 2 recent recent ADJ cjfa-45201 195 3 polish polish ADJ cjfa-45201 195 4 reform reform NOUN cjfa-45201 195 5 seems seem VERB cjfa-45201 195 6 a a DET cjfa-45201 195 7 good good ADJ cjfa-45201 195 8 example example NOUN cjfa-45201 195 9 of of ADP cjfa-45201 195 10 a a DET cjfa-45201 195 11 potentially potentially ADV cjfa-45201 195 12 high high ADJ cjfa-45201 195 13 risk risk NOUN cjfa-45201 195 14 and and CCONJ cjfa-45201 195 15 high high ADJ cjfa-45201 195 16 costs cost NOUN cjfa-45201 195 17 due due ADJ cjfa-45201 195 18 to to ADP cjfa-45201 195 19 differences difference NOUN cjfa-45201 195 20 between between ADP cjfa-45201 195 21 calculated calculated ADJ cjfa-45201 195 22 burden burden NOUN cjfa-45201 195 23 under under ADP cjfa-45201 195 24 different different ADJ cjfa-45201 195 25 taxation taxation NOUN cjfa-45201 195 26 regimes regime NOUN cjfa-45201 195 27 , , PUNCT cjfa-45201 195 28 differences difference NOUN cjfa-45201 195 29 between between ADP cjfa-45201 195 30 periods period NOUN cjfa-45201 195 31 ( ( PUNCT cjfa-45201 195 32 perturbations perturbation NOUN cjfa-45201 195 33 in in ADP cjfa-45201 195 34 every every DET cjfa-45201 195 35 tax tax NOUN cjfa-45201 195 36 year year NOUN cjfa-45201 195 37 ) ) PUNCT cjfa-45201 195 38 and and CCONJ cjfa-45201 195 39 the the DET cjfa-45201 195 40 complexity complexity NOUN cjfa-45201 195 41 of of ADP cjfa-45201 195 42 tax tax NOUN cjfa-45201 195 43 law law NOUN cjfa-45201 195 44 . . PUNCT cjfa-45201 195 45     SPACE cjfa-45201 196 1 references reference NOUN cjfa-45201 196 2     SPACE cjfa-45201 196 3 references reference NOUN cjfa-45201 196 4 act act NOUN cjfa-45201 196 5 of of ADP cjfa-45201 196 6 26 26 NUM cjfa-45201 196 7 july july PROPN cjfa-45201 196 8 1991 1991 NUM cjfa-45201 196 9 on on ADP cjfa-45201 196 10 personal personal ADJ cjfa-45201 196 11 income income NOUN cjfa-45201 196 12 tax tax NOUN cjfa-45201 196 13 ( ( PUNCT cjfa-45201 196 14 consolidated consolidated ADJ cjfa-45201 196 15 text text NOUN cjfa-45201 196 16 : : PUNCT cjfa-45201 196 17 journal journal NOUN cjfa-45201 196 18 of of ADP cjfa-45201 196 19 laws law NOUN cjfa-45201 196 20 , , PUNCT cjfa-45201 196 21 2021 2021 NUM cjfa-45201 196 22 , , PUNCT cjfa-45201 196 23 no no NOUN cjfa-45201 196 24 . . NOUN cjfa-45201 196 25 1128 1128 NUM cjfa-45201 196 26 as as SCONJ cjfa-45201 196 27 amended amend VERB cjfa-45201 196 28 ) ) PUNCT cjfa-45201 196 29 . . PUNCT cjfa-45201 197 1 atkinson atkinson PROPN cjfa-45201 197 2 , , PUNCT cjfa-45201 197 3 a.b a.b PROPN cjfa-45201 197 4 . . PROPN cjfa-45201 197 5 , , PUNCT cjfa-45201 197 6 & & CCONJ cjfa-45201 197 7 stiglitz stiglitz PROPN cjfa-45201 197 8 , , PUNCT cjfa-45201 197 9 j.e j.e PROPN cjfa-45201 197 10 . . PROPN cjfa-45201 197 11 ( ( PUNCT cjfa-45201 197 12 1976 1976 NUM cjfa-45201 197 13 ) ) PUNCT cjfa-45201 197 14 . . PUNCT cjfa-45201 198 1 the the DET cjfa-45201 198 2 design design NOUN cjfa-45201 198 3 of of ADP cjfa-45201 198 4 tax tax NOUN cjfa-45201 198 5 structure structure NOUN cjfa-45201 198 6 : : PUNCT cjfa-45201 198 7 direct direct ADJ cjfa-45201 198 8 versus versus ADP cjfa-45201 198 9 indirect indirect ADJ cjfa-45201 198 10 taxation taxation NOUN cjfa-45201 198 11 . . PUNCT cjfa-45201 199 1 journal journal NOUN cjfa-45201 199 2 of of ADP cjfa-45201 199 3 public public ADJ cjfa-45201 199 4 economics economic NOUN cjfa-45201 199 5 , , PUNCT cjfa-45201 199 6 6(1–2 6(1–2 PROPN cjfa-45201 199 7 ) ) PUNCT cjfa-45201 199 8 , , PUNCT cjfa-45201 199 9 55–75 55–75 NUM cjfa-45201 199 10 . . PUNCT cjfa-45201 199 11 https://doi.org/10.1016/00472727(76)90041-4 https://doi.org/10.1016/00472727(76)90041-4 PROPN cjfa-45201 199 12 . . PUNCT cjfa-45201 200 1 conesa conesa PROPN cjfa-45201 200 2 , , PUNCT cjfa-45201 200 3 j.c j.c PROPN cjfa-45201 200 4 . . PROPN cjfa-45201 200 5 , , PUNCT cjfa-45201 200 6 & & CCONJ cjfa-45201 200 7 krueger krueger PROPN cjfa-45201 200 8 , , PUNCT cjfa-45201 200 9 d. d. PROPN cjfa-45201 200 10 ( ( PUNCT cjfa-45201 200 11 2006 2006 NUM cjfa-45201 200 12 ) ) PUNCT cjfa-45201 200 13 . . PUNCT cjfa-45201 201 1 on on ADP cjfa-45201 201 2 the the DET cjfa-45201 201 3 optimal optimal ADJ cjfa-45201 201 4 progressivity progressivity NOUN cjfa-45201 201 5 of of ADP cjfa-45201 201 6 the the DET cjfa-45201 201 7 income income NOUN cjfa-45201 201 8 tax tax NOUN cjfa-45201 201 9 code code PROPN cjfa-45201 201 10 . . PUNCT cjfa-45201 202 1 journal journal PROPN cjfa-45201 202 2 of of ADP cjfa-45201 202 3 monetary monetary ADJ cjfa-45201 202 4 economics economic NOUN cjfa-45201 202 5 , , PUNCT cjfa-45201 202 6 53(7 53(7 NUM cjfa-45201 202 7 ) ) PUNCT cjfa-45201 202 8 , , PUNCT cjfa-45201 202 9 1425–1450 1425–1450 NUM cjfa-45201 202 10 . . PUNCT cjfa-45201 203 1 https://doi.org/10.3386/w11044 https://doi.org/10.3386/w11044 X cjfa-45201 203 2 . . PUNCT cjfa-45201 203 3 diamond diamond NOUN cjfa-45201 203 4 , , PUNCT cjfa-45201 203 5 p. p. NOUN cjfa-45201 203 6 , , PUNCT cjfa-45201 203 7 & & CCONJ cjfa-45201 203 8 mirrlees mirrlees PROPN cjfa-45201 203 9 , , PUNCT cjfa-45201 203 10 j.a j.a PROPN cjfa-45201 203 11 . . PROPN cjfa-45201 203 12 ( ( PUNCT cjfa-45201 203 13 1971 1971 NUM cjfa-45201 203 14 ) ) PUNCT cjfa-45201 203 15 . . PUNCT cjfa-45201 204 1 optimal optimal ADJ cjfa-45201 204 2 taxation taxation NOUN cjfa-45201 204 3 and and CCONJ cjfa-45201 204 4 public public ADJ cjfa-45201 204 5 production production NOUN cjfa-45201 204 6 , , PUNCT cjfa-45201 204 7 american american PROPN cjfa-45201 204 8 economic economic PROPN cjfa-45201 204 9 review review PROPN cjfa-45201 204 10 61 61 NUM cjfa-45201 204 11 , , PUNCT cjfa-45201 204 12 8–27 8–27 NOUN cjfa-45201 204 13 and and CCONJ cjfa-45201 204 14 261–278 261–278 NUM cjfa-45201 204 15 . . PUNCT cjfa-45201 205 1 diewert diewert PROPN cjfa-45201 205 2 , , PUNCT cjfa-45201 205 3 w.e w.e PROPN cjfa-45201 205 4 . . PROPN cjfa-45201 205 5 ( ( PUNCT cjfa-45201 205 6 1978 1978 NUM cjfa-45201 205 7 ) ) PUNCT cjfa-45201 205 8 . . PUNCT cjfa-45201 206 1 optimal optimal ADJ cjfa-45201 206 2 tax tax NOUN cjfa-45201 206 3 perturbations perturbation NOUN cjfa-45201 206 4 . . PUNCT cjfa-45201 207 1 journal journal NOUN cjfa-45201 207 2 of of ADP cjfa-45201 207 3 public public ADJ cjfa-45201 207 4 economics economic NOUN cjfa-45201 207 5 , , PUNCT cjfa-45201 207 6 10(2 10(2 NUM cjfa-45201 207 7 ) ) PUNCT cjfa-45201 207 8 , , PUNCT cjfa-45201 207 9 139–177 139–177 NUM cjfa-45201 207 10 . . PUNCT cjfa-45201 208 1 https://doi.org/10.1016/0047-2727(78)90034-8 https://doi.org/10.1016/0047-2727(78)90034-8 NOUN cjfa-45201 208 2 . . PUNCT cjfa-45201 209 1 feldstein feldstein NOUN cjfa-45201 209 2 , , PUNCT cjfa-45201 209 3 m. m. NOUN cjfa-45201 209 4 ( ( PUNCT cjfa-45201 209 5 1976 1976 NUM cjfa-45201 209 6 ) ) PUNCT cjfa-45201 209 7 . . PUNCT cjfa-45201 210 1 on on ADP cjfa-45201 210 2 the the DET cjfa-45201 210 3 theory theory NOUN cjfa-45201 210 4 of of ADP cjfa-45201 210 5 tax tax NOUN cjfa-45201 210 6 reform reform NOUN cjfa-45201 210 7 . . PUNCT cjfa-45201 211 1 journal journal NOUN cjfa-45201 211 2 of of ADP cjfa-45201 211 3 public public ADJ cjfa-45201 211 4 economics economic NOUN cjfa-45201 211 5 , , PUNCT cjfa-45201 211 6 6(1–2 6(1–2 PROPN cjfa-45201 211 7 ) ) PUNCT cjfa-45201 211 8 , , PUNCT cjfa-45201 211 9 77–104 77–104 PROPN cjfa-45201 211 10 . . PUNCT cjfa-45201 211 11 frąszczak frąszczak PROPN cjfa-45201 211 12 , , PUNCT cjfa-45201 211 13 j. j. PROPN cjfa-45201 211 14 ( ( PUNCT cjfa-45201 211 15 2022 2022 NUM cjfa-45201 211 16 ) ) PUNCT cjfa-45201 211 17 . . PUNCT cjfa-45201 212 1 method method NOUN cjfa-45201 212 2 of of ADP cjfa-45201 212 3 management management NOUN cjfa-45201 212 4 of of ADP cjfa-45201 212 5 personal personal ADJ cjfa-45201 212 6 income income NOUN cjfa-45201 212 7 tax tax NOUN cjfa-45201 212 8 changes change NOUN cjfa-45201 212 9 implemented implement VERB cjfa-45201 212 10 by by ADP cjfa-45201 212 11 the the DET cjfa-45201 212 12 polish polish ADJ cjfa-45201 212 13 deal deal NOUN cjfa-45201 212 14 . . PUNCT cjfa-45201 213 1 european european PROPN cjfa-45201 213 2 research research PROPN cjfa-45201 213 3 studies studies PROPN cjfa-45201 213 4 journal journal NOUN cjfa-45201 213 5 , , PUNCT cjfa-45201 213 6 25(3 25(3 NUM cjfa-45201 213 7 ) ) PUNCT cjfa-45201 213 8 , , PUNCT cjfa-45201 213 9 145–155 145–155 NUM cjfa-45201 213 10 , , PUNCT cjfa-45201 213 11 doi doi NOUN cjfa-45201 213 12 : : PUNCT cjfa-45201 213 13 10.35808 10.35808 NUM cjfa-45201 213 14 / / SYM cjfa-45201 213 15 ersj/3026 ersj/3026 ADJ cjfa-45201 213 16 guziejewska guziejewska PROPN cjfa-45201 213 17 , , PUNCT cjfa-45201 213 18 b. b. PROPN cjfa-45201 213 19 , , PUNCT cjfa-45201 213 20 & & CCONJ cjfa-45201 213 21 witczak witczak PROPN cjfa-45201 213 22 , , PUNCT cjfa-45201 213 23 i. i. NOUN cjfa-45201 213 24 ( ( PUNCT cjfa-45201 213 25 2022 2022 NUM cjfa-45201 213 26 ) ) PUNCT cjfa-45201 213 27 . . PUNCT cjfa-45201 214 1 the the DET cjfa-45201 214 2 polish polish PROPN cjfa-45201 214 3 deal deal NOUN cjfa-45201 214 4 ’s ’s PART cjfa-45201 214 5 changes change NOUN cjfa-45201 214 6 to to ADP cjfa-45201 214 7 the the DET cjfa-45201 214 8 tax tax NOUN cjfa-45201 214 9 system system NOUN cjfa-45201 214 10 versus versus ADP cjfa-45201 214 11 the the DET cjfa-45201 214 12 compatibility compatibility NOUN cjfa-45201 214 13 of of ADP cjfa-45201 214 14 fiscal fiscal ADJ cjfa-45201 214 15 policy policy NOUN cjfa-45201 214 16 goals goal NOUN cjfa-45201 214 17 . . PUNCT cjfa-45201 215 1 optimum optimum ADJ cjfa-45201 215 2 . . PUNCT cjfa-45201 216 1 economic economic ADJ cjfa-45201 216 2 studies study NOUN cjfa-45201 216 3 , , PUNCT cjfa-45201 216 4 ( ( PUNCT cjfa-45201 216 5 2 2 NUM cjfa-45201 216 6 ( ( PUNCT cjfa-45201 216 7 108 108 NUM cjfa-45201 216 8 ) ) PUNCT cjfa-45201 216 9 ) ) PUNCT cjfa-45201 216 10 , , PUNCT cjfa-45201 216 11 95 95 NUM cjfa-45201 216 12 – – PUNCT cjfa-45201 216 13     SPACE cjfa-45201 216 14 109 109 NUM cjfa-45201 216 15 . . PUNCT cjfa-45201 217 1 https://doi.org/10.15290/oes.2022.02.108.07 https://doi.org/10.15290/oes.2022.02.108.07 PROPN cjfa-45201 217 2 . . PROPN cjfa-45201 217 3 hicks hicks PROPN cjfa-45201 217 4 , , PUNCT cjfa-45201 217 5 j.r j.r PROPN cjfa-45201 217 6 . . PROPN cjfa-45201 217 7 ( ( PUNCT cjfa-45201 217 8 1939 1939 NUM cjfa-45201 217 9 ) ) PUNCT cjfa-45201 217 10 . . PUNCT cjfa-45201 218 1 the the DET cjfa-45201 218 2 foundations foundation NOUN cjfa-45201 218 3 of of ADP cjfa-45201 218 4 welfare welfare NOUN cjfa-45201 218 5 economics economic NOUN cjfa-45201 218 6 . . PUNCT cjfa-45201 219 1 the the DET cjfa-45201 219 2 economic economic ADJ cjfa-45201 219 3 journal journal NOUN cjfa-45201 219 4 , , PUNCT cjfa-45201 219 5 49 49 NUM cjfa-45201 219 6 , , PUNCT cjfa-45201 219 7 696–712 696–712 NUM cjfa-45201 219 8 . . PUNCT cjfa-45201 220 1 http://dx.doi.org/10.2307/2225023 http://dx.doi.org/10.2307/2225023 PROPN cjfa-45201 220 2 . . PUNCT cjfa-45201 221 1 jakobsson jakobsson PROPN cjfa-45201 221 2 , , PUNCT cjfa-45201 221 3 u. u. PROPN cjfa-45201 221 4 ( ( PUNCT cjfa-45201 221 5 1976 1976 NUM cjfa-45201 221 6 ) ) PUNCT cjfa-45201 221 7 . . PUNCT cjfa-45201 222 1 on on ADP cjfa-45201 222 2 the the DET cjfa-45201 222 3 measurement measurement NOUN cjfa-45201 222 4 of of ADP cjfa-45201 222 5 the the DET cjfa-45201 222 6 degree degree NOUN cjfa-45201 222 7 of of ADP cjfa-45201 222 8 progression progression NOUN cjfa-45201 222 9 . . PUNCT cjfa-45201 223 1 journal journal NOUN cjfa-45201 223 2 of of ADP cjfa-45201 223 3 public public ADJ cjfa-45201 223 4 economics economic NOUN cjfa-45201 223 5 , , PUNCT cjfa-45201 223 6 5(1–2 5(1–2 PROPN cjfa-45201 223 7 ) ) PUNCT cjfa-45201 223 8 , , PUNCT cjfa-45201 223 9 161–168 161–168 NUM cjfa-45201 223 10 . . PUNCT cjfa-45201 224 1 https://doi.org/10.1016/0047-2727(76)90066-9 https://doi.org/10.1016/0047-2727(76)90066-9 PROPN cjfa-45201 224 2 . . PROPN cjfa-45201 224 3 joseph joseph PROPN cjfa-45201 224 4 , , PUNCT cjfa-45201 224 5 m.f.w m.f.w PROPN cjfa-45201 224 6 . . PUNCT cjfa-45201 224 7 ( ( PUNCT cjfa-45201 224 8 1939 1939 NUM cjfa-45201 224 9 ) ) PUNCT cjfa-45201 224 10 . . PUNCT cjfa-45201 225 1 the the DET cjfa-45201 225 2 excess excess ADJ cjfa-45201 225 3 burden burden NOUN cjfa-45201 225 4 of of ADP cjfa-45201 225 5 indirect indirect ADJ cjfa-45201 225 6 taxation taxation NOUN cjfa-45201 225 7 . . PUNCT cjfa-45201 226 1 review review NOUN cjfa-45201 226 2 of of ADP cjfa-45201 226 3 economic economic ADJ cjfa-45201 226 4 studies study NOUN cjfa-45201 226 5 , , PUNCT cjfa-45201 226 6 6 6 NUM cjfa-45201 226 7 , , PUNCT cjfa-45201 226 8 226–231 226–231 NUM cjfa-45201 226 9 . . PUNCT cjfa-45201 227 1 https://econpapers.repec.org/ras/pfe112.htm https://econpapers.repec.org/ras/pfe112.htm X cjfa-45201 227 2 http://dx.doi.org/10.2307/2225023 http://dx.doi.org/10.2307/2225023 NOUN cjfa-45201 227 3 a a DET cjfa-45201 227 4 theoretical theoretical ADJ cjfa-45201 227 5 analysis analysis NOUN cjfa-45201 227 6 of of ADP cjfa-45201 227 7 the the DET cjfa-45201 227 8 new new ADJ cjfa-45201 227 9 polish polish ADJ cjfa-45201 227 10 income income NOUN cjfa-45201 227 11 tax tax NOUN cjfa-45201 227 12 system system NOUN cjfa-45201 227 13 163163 163163 NUM cjfa-45201 227 14 kakwani kakwani NOUN cjfa-45201 227 15 , , PUNCT cjfa-45201 227 16 n. n. NOUN cjfa-45201 227 17 , , PUNCT cjfa-45201 227 18 & & CCONJ cjfa-45201 227 19 lambert lambert PROPN cjfa-45201 227 20 , , PUNCT cjfa-45201 227 21 p.j p.j PROPN cjfa-45201 227 22 . . PROPN cjfa-45201 227 23 ( ( PUNCT cjfa-45201 227 24 1998 1998 NUM cjfa-45201 227 25 ) ) PUNCT cjfa-45201 227 26 . . PUNCT cjfa-45201 228 1 on on ADP cjfa-45201 228 2 measuring measure VERB cjfa-45201 228 3 inequity inequity NOUN cjfa-45201 228 4 in in ADP cjfa-45201 228 5 taxation taxation NOUN cjfa-45201 228 6 : : PUNCT cjfa-45201 228 7 a a DET cjfa-45201 228 8 new new ADJ cjfa-45201 228 9 approach approach NOUN cjfa-45201 228 10 . . PUNCT cjfa-45201 229 1 european european ADJ cjfa-45201 229 2 journal journal PROPN cjfa-45201 229 3 of of ADP cjfa-45201 229 4 political political ADJ cjfa-45201 229 5 economy economy NOUN cjfa-45201 229 6 , , PUNCT cjfa-45201 229 7 14(2 14(2 NUM cjfa-45201 229 8 ) ) PUNCT cjfa-45201 229 9 , , PUNCT cjfa-45201 229 10 369–380 369–380 NUM cjfa-45201 229 11 . . PUNCT cjfa-45201 230 1 https://doi.org/10.1016/ https://doi.org/10.1016/ PROPN cjfa-45201 230 2 s0176 s0176 PROPN cjfa-45201 230 3 - - PUNCT cjfa-45201 230 4 2680(98)00012 2680(98)00012 NUM cjfa-45201 230 5 - - PUNCT cjfa-45201 230 6 3 3 NUM cjfa-45201 230 7 . . PUNCT cjfa-45201 230 8 peacock peacock NOUN cjfa-45201 230 9 , , PUNCT cjfa-45201 230 10 t. t. PROPN cjfa-45201 230 11 , , PUNCT cjfa-45201 230 12 & & CCONJ cjfa-45201 230 13 berry berry PROPN cjfa-45201 230 14 , , PUNCT cjfa-45201 230 15 d. d. PROPN cjfa-45201 230 16 ( ( PUNCT cjfa-45201 230 17 1951 1951 NUM cjfa-45201 230 18 ) ) PUNCT cjfa-45201 230 19 , , PUNCT cjfa-45201 230 20 a a DET cjfa-45201 230 21 note note NOUN cjfa-45201 230 22 on on ADP cjfa-45201 230 23 the the DET cjfa-45201 230 24 theory theory NOUN cjfa-45201 230 25 of of ADP cjfa-45201 230 26 income income NOUN cjfa-45201 230 27 distribution distribution NOUN cjfa-45201 230 28 . . PUNCT cjfa-45201 231 1 economica economica PROPN cjfa-45201 231 2 , , PUNCT cjfa-45201 231 3 28 28 NUM cjfa-45201 231 4 , , PUNCT cjfa-45201 231 5 83–90 83–90 NUM cjfa-45201 231 6 . . PUNCT cjfa-45201 232 1 sandmo sandmo PROPN cjfa-45201 232 2 , , PUNCT cjfa-45201 232 3 a. a. NOUN cjfa-45201 232 4 ( ( PUNCT cjfa-45201 232 5 1976 1976 NUM cjfa-45201 232 6 ) ) PUNCT cjfa-45201 232 7 . . PUNCT cjfa-45201 233 1 optimal optimal ADJ cjfa-45201 233 2 taxation taxation NOUN cjfa-45201 233 3 : : PUNCT cjfa-45201 233 4 an an DET cjfa-45201 233 5 introduction introduction NOUN cjfa-45201 233 6 to to ADP cjfa-45201 233 7 the the DET cjfa-45201 233 8 literature literature NOUN cjfa-45201 233 9 . . PUNCT cjfa-45201 234 1 journal journal PROPN cjfa-45201 234 2 of of ADP cjfa-45201 234 3 public public ADJ cjfa-45201 234 4 economics economic NOUN cjfa-45201 234 5 , , PUNCT cjfa-45201 234 6 6(1–2 6(1–2 PROPN cjfa-45201 234 7 ) ) PUNCT cjfa-45201 234 8 , , PUNCT cjfa-45201 234 9 37–54 37–54 NUM cjfa-45201 234 10 . . PUNCT cjfa-45201 235 1 https://doi.org/10.1016/0047-2727(76)90040-2 https://doi.org/10.1016/0047-2727(76)90040-2 PROPN cjfa-45201 235 2 . . PROPN cjfa-45201 235 3 sawulski sawulski PROPN cjfa-45201 235 4 , , PUNCT cjfa-45201 235 5 j. j. PROPN cjfa-45201 235 6 , , PUNCT cjfa-45201 235 7 szewczyk szewczyk NOUN cjfa-45201 235 8 , , PUNCT cjfa-45201 235 9 n. n. NOUN cjfa-45201 235 10 , , PUNCT cjfa-45201 235 11 rafalska rafalska NOUN cjfa-45201 235 12 , , PUNCT cjfa-45201 235 13 k. k. PROPN cjfa-45201 235 14 , , PUNCT cjfa-45201 235 15 & & CCONJ cjfa-45201 235 16 smółko smółko PROPN cjfa-45201 235 17 , , PUNCT cjfa-45201 235 18 m. m. NOUN cjfa-45201 235 19 ( ( PUNCT cjfa-45201 235 20 2023 2023 NUM cjfa-45201 235 21 ) ) PUNCT cjfa-45201 235 22 . . PUNCT cjfa-45201 236 1 business business NOUN cjfa-45201 236 2 power power NOUN cjfa-45201 236 3 against against ADP cjfa-45201 236 4 redistribution redistribution NOUN cjfa-45201 236 5 : : PUNCT cjfa-45201 236 6 the the DET cjfa-45201 236 7 case case NOUN cjfa-45201 236 8 of of ADP cjfa-45201 236 9 watered water VERB cjfa-45201 236 10 - - PUNCT cjfa-45201 236 11 down down ADP cjfa-45201 236 12 tax tax NOUN cjfa-45201 236 13 reform reform NOUN cjfa-45201 236 14 in in ADP cjfa-45201 236 15 poland poland PROPN cjfa-45201 236 16 . . PUNCT cjfa-45201 237 1 business business NOUN cjfa-45201 237 2 and and CCONJ cjfa-45201 237 3 politics politic NOUN cjfa-45201 237 4 , , PUNCT cjfa-45201 237 5 1–19 1–19 PROPN cjfa-45201 237 6 . . PUNCT cjfa-45201 237 7 https://doi.org/10.1017/bap.2023.3 https://doi.org/10.1017/bap.2023.3 PROPN cjfa-45201 237 8 . . PUNCT cjfa-45201 238 1 stigler stigler NOUN cjfa-45201 238 2 , , PUNCT cjfa-45201 238 3 g.j g.j PROPN cjfa-45201 238 4 . . PROPN cjfa-45201 238 5 ( ( PUNCT cjfa-45201 238 6 1987 1987 NUM cjfa-45201 238 7 ) ) PUNCT cjfa-45201 238 8 . . PUNCT cjfa-45201 239 1 the the DET cjfa-45201 239 2 theory theory NOUN cjfa-45201 239 3 of of ADP cjfa-45201 239 4 price price NOUN cjfa-45201 239 5 , , PUNCT cjfa-45201 239 6 new new PROPN cjfa-45201 239 7 york york PROPN cjfa-45201 239 8 : : PUNCT cjfa-45201 239 9 macmillan macmillan PROPN cjfa-45201 239 10 . . PUNCT cjfa-45201 239 11 torregrosa torregrosa PROPN cjfa-45201 239 12 - - PUNCT cjfa-45201 239 13 montaner montaner NOUN cjfa-45201 239 14 , , PUNCT cjfa-45201 239 15 r.j r.j PROPN cjfa-45201 239 16 . . PROPN cjfa-45201 239 17 ( ( PUNCT cjfa-45201 239 18 2015 2015 NUM cjfa-45201 239 19 ) ) PUNCT cjfa-45201 239 20 . . PUNCT cjfa-45201 240 1 lump lump NOUN cjfa-45201 240 2 - - PUNCT cjfa-45201 240 3 sum sum NOUN cjfa-45201 240 4 over over ADP cjfa-45201 240 5 distortionary distortionary ADJ cjfa-45201 240 6 taxation taxation NOUN cjfa-45201 240 7 dominance dominance NOUN cjfa-45201 240 8 with with ADP cjfa-45201 240 9 heterogeneous heterogeneous ADJ cjfa-45201 240 10 individuals individual NOUN cjfa-45201 240 11 . . PUNCT cjfa-45201 241 1 economics economic NOUN cjfa-45201 241 2 bulletin bulletin PROPN cjfa-45201 241 3 , , PUNCT cjfa-45201 241 4 35(3 35(3 NUM cjfa-45201 241 5 ) ) PUNCT cjfa-45201 241 6 , , PUNCT cjfa-45201 241 7 1443–1449 1443–1449 PROPN cjfa-45201 241 8 . . PUNCT cjfa-45201 242 1 tschinkl tschinkl PROPN cjfa-45201 242 2 , , PUNCT cjfa-45201 242 3 d. d. PROPN cjfa-45201 242 4 , , PUNCT cjfa-45201 242 5 weikert weikert PROPN cjfa-45201 242 6 , , PUNCT cjfa-45201 242 7 n. n. NOUN cjfa-45201 242 8 , , PUNCT cjfa-45201 242 9 & & CCONJ cjfa-45201 242 10 kiesewetter kiesewetter PROPN cjfa-45201 242 11 , , PUNCT cjfa-45201 242 12 d. d. PROPN cjfa-45201 242 13 ( ( PUNCT cjfa-45201 242 14 2021 2021 NUM cjfa-45201 242 15 ) ) PUNCT cjfa-45201 242 16 . . PUNCT cjfa-45201 243 1 the the DET cjfa-45201 243 2 impact impact NOUN cjfa-45201 243 3 of of ADP cjfa-45201 243 4 taxes taxis NOUN cjfa-45201 243 5 on on ADP cjfa-45201 243 6 individual individual ADJ cjfa-45201 243 7 long long ADJ cjfa-45201 243 8 - - PUNCT cjfa-45201 243 9 term term NOUN cjfa-45201 243 10 savings saving NOUN cjfa-45201 243 11 decision decision NOUN cjfa-45201 243 12 . . PUNCT cjfa-45201 244 1 copernican copernican PROPN cjfa-45201 244 2 journal journal PROPN cjfa-45201 244 3 of of ADP cjfa-45201 244 4 finance finance PROPN cjfa-45201 244 5 & & CCONJ cjfa-45201 244 6 accounting accounting PROPN cjfa-45201 244 7 , , PUNCT cjfa-45201 244 8 10(4 10(4 NUM cjfa-45201 244 9 ) ) PUNCT cjfa-45201 244 10 , , PUNCT cjfa-45201 244 11 159 159 NUM cjfa-45201 244 12 – – PUNCT cjfa-45201 244 13     SPACE cjfa-45201 244 14 179 179 NUM cjfa-45201 244 15 . . PUNCT cjfa-45201 244 16 http://dx.doi.org/10.12775/cjfa.2021.020 http://dx.doi.org/10.12775/cjfa.2021.020 NUM cjfa-45201 244 17 . . PUNCT cjfa-45201 245 1 https://doi.org/10.1016/s0176-2680(98)00012-3 https://doi.org/10.1016/s0176-2680(98)00012-3 NOUN cjfa-45201 245 2 https://doi.org/10.1016/s0176-2680(98)00012-3 https://doi.org/10.1016/s0176-2680(98)00012-3 PROPN