Jacek Tomkiewicz2025-07-252025-07-2520162658-084510.7206/jmba.ce.2450-7814.172https://repozytorium.kozminski.edu.pl/handle/item/1551CC-BY-NC-ND-4.0social cohesionprimary and secondary distributionsocial insurance systemfiscal regimesocial cohesionprimary and secondary distributionsocial insurance systemfiscal regimeTax System in Poland – Progressive or Regressive?Tax System in Poland – Progressive or Regressive?Article