Konstytucyjna zasada równości w kontekście przepisów abolicyjnych w ustawie Polski Ład

The article was devoted to the institution of transitional lump-sum income tax introduced by the act on the so-called Polish Deal (Polski Ład). As demonstrated, it actually meets the criteria of tax amnesty and at the same time raises serious doubts as to its compliance with the constitutional principles of equality (Article 32 of the Constitution of the Republic of Poland) and universality of taxation (Article 84 of the Constitution of the Republic of Poland). The publication presents the tax amnesty institution itself, its essence and historical outline as well as the normative construction of transitional lump-sum income tax. The compliance of the provisions normalising the institution of the transitional lump-sum income tax was also analysed along with the indicated provisions of the fundamental law.