Haven't been there for a while, and never was into the topic so lively, however, if my memory is not deceiving me, escorting services are illegal in Poland, therefore problem is not existing.
Genius, innit'?
There is no interdependency in escorting in Poland. A WG will get sooner or later visitors with an offer, one cannot refuse, and you are simply working for a brothel. Or not working at all. If you are lucky.
Funny though, I must have read it somewhere, that on the contrary, the tax-man shall never ignore you. There have been cases apparently, where estimated amount of revenue has been established, and if it comes to that, the rate is 50%. How does it work though, when that type of services are illegal, yet Tax might be still taken, I have no clue. I would think, that Polish IR is not fussy at all, when it comes to their income sources. BTW of course pimping is illegal too.
Anyway, I might be totally wrong. It's been too long, since I have been living there.