The objective of this work is to give an overview of taxes and non-tax charges in Poland from the perspective of their influence on business activity conducted by corporations and private individuals. The primary aim of this study is to present fundamental tax and non-tax charges connected with business activity. It will also present economic effects of tax law application, as well as processes of determining tax base and tax due according to relevant provisions. At the same time, the importance of tax management as a part of financial policy of enterprises will be underlined. The book can be used as an aid especially to professionals or students wishing to further their knowledge on Polish tax law. It is to be noted that the book is a part of study materials on the course "Tax and Non-tax Corporate Burden" offered by the Warsaw School of Economics.