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The Union of Entrepreneurs and Employers is critical of the proposal to introduce the advertising tax and calls for further works on the project to be abandoned. Our motivation is two-fold and consists of the following key factors: we are against sectoral taxes as well as oppose the introduction of any additional burdens during an epidemic or over the course of economic recovery. Meanwhile, the proposed tax would be another new fiscal obligation for companies, introduced in a relatively short time, in spite of the first economic recession in Poland in thirty years…