Mieczysław Witold Gutkowski (born July 9, 1893 in Szumlin, died September 17, 1943 in Wilno) was a Polish lawyer, a world-renowned economist who specialized in public finance, and one of the first scholars of economic analysis of law in Poland. He was a professor at the Stefan Batory University in Wilno. He was murdered by German SS units and Lithuanian collaborators in the Ponary massacre.