Regarding taxation of a general partnership and its general partners, the correct statement is that a general partnership itself does not pay income tax. Instead, the income or profit of the partnership is passed through and taxed directly at the level of the individual partners. Each partner is taxed on their share of the partnership's income in the same way a sole proprietor would be taxed. This means the partnership is a tax-transparent entity, with no double taxation of income. Partners include the partnership income on their personal or corporate tax returns depending on their status (natural person or company) and pay the applicable income tax accordingly. In summary:

• The general partnership does not pay income tax.
• The partners report their share of the partnership income on their individual tax returns.
• Each partner's share of profit is taxed similarly to a sole proprietor's income.
• There is no taxation at the partnership level, avoiding double taxation.

This structure aligns with how general partnerships are generally treated in many tax jurisdictions, including Poland and the U.S., according to the information found.