The gray area as a result of state tax policy
Journal Title: Zarządzanie i Finanse - Year 2015, Vol 13, Issue 3
Abstract
The effects of the informal economy are multifaceted and affects virtually all sectors of the economy and of society. One of the main factors affecting the development of the underground economy is not accepted, the tax system. Research and estimates allow you to estimate the fiscal impact of the gray economy in Poland in the range from 84.8 billion to 145 billion zł. In order to eliminate the gray area of tax considerations should be implemented solutions acceptable to eliminate escape from taxation. Construction of suitable tools must be preceded by a more effective research on the relationship between the tax system and the level of the shadow economy.
Authors and Affiliations
Ewa Grzegorzewska-Mischka, Wojciech Wyrzykowski
Keywords
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