The presented study, prepared by Ph.D. Dominik Gajewski, takes the form of a systematic and complex presentation of basic taxation issues of natural persons. This relates to subjective and objective scope of taxation, tax allowances, simplified forms of taxation and procedures of tax payment. The author devotes his attention particularly to taxation of income on Poland's non-residents – natural persons whose center of economic and personal interests lies outside Poland, but obtaining their income also in the Republic of Poland. The author particularly concentrates on topics which may raise doubts or interpretational difficulties. He supplements these topics with many practical examples, which improve the study's quality. The language of the book itself is both accessible, logical and grammatically correct.