Koszty pracy i ich uwarunkowania w Polsce i Unii Europejskiej – perspektywa porównawcza

The purpose of this study is the analysis and evaluation of development of level and structure oflabor costs and tax wedge in Poland in comparison with other European Union countries. Firstly,the theoretical aspects of cost structure are presented. Secondly, a comparison is made of wageand non-wage labor costs and tax wedge using statistical data covering the period 2004–2016.The conclusions from the study indicate that labor costs in Poland are still clearly lower than theEuropean Union’s average, although higher as compared to Bulgaria, Romania, Lithuania andLatvia. Thus, undertaking and conducting production and service activities in Poland remain anattractive venture for foreign investors.