Economic Regulation in the Polish Deal

Abstract

Regulation of the economy is one of the state’s functions in the social market economy which limits the freedom of economic activity. This article analyzes this function, and the conclusion is reached that it is currently fulfilled by the legislation of the so-called Polish Deal. Regulatory obligations imposed on entrepreneurs and consumers by the Polish Deal give public interest primacy over individual interest which is specific for public law. One can also point to a developing trend of introducing in the scope of economic public law provisions which are more or less interconnected with tax law. As a result, in business transactions, non-observing the legal rules confining entrepreneurs’ freedom of choosing the form of payment for concluded transactions increases the state’s intervention into the property of entrepreneurs via relevant taxes which bear in on their yield from economic activity. Under the circumstances, the protection of interests of entrepreneurs in the social market economy requires a proper independent, unbiased and efficient judicial authority.