Mieczysław Witold Gutkowski (July 9, 1893, in Szumlin – September 17, 1943, in Wilno) was a Polish lawyer, an 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.