Wykorzystanie ulg podatkowych w opodatkowaniu przedsiębiorstw osób fizycznych na zasadach ogólnych

The article discusses the problems related to the use of tax reliefs on the level of progressive taxation of individuals. Here there were presented types, size and structur used in the tax years 2000-2011. A detailed analysis of the various groups of taxpayers and their nominal and effective level of tax burden was helped to identify the main benefi ciaries of tax preferences. The conclusion is that the lack of a clear effect of mitigating the progression in taxation in terms of tax preferences causes the uneven distribution of tax burden. Thus, during the period used system of tax relief was not optimal and could adversely affect the behavior of taxpayers.