The Level of the Informal Sector in Poland in the Context of the Taxation Gap

Andrzej Buszko

Abstract


The article is devoted to the relation between the size of the informal sector and the taxation gap in Poland. The roots, dynamic of the informal sector were presented. The close attention was paid to different definitions of the informal sector, which cause different economic categories.


Keywords


shadow economy; taxation gap; development; relationship

Full Text:

PDF (Język Polski)

References


Adam M.C., Ginsburgh V., The Effects of Irregular Markets on Macroeconomic Policy: Some Estimates for Belgium, “European Economic Review” 1985, No. 29.

Buszko A., Cultural Implications for the Shadow Economy. A Consideration of Institutional Quality and an Economic Model (w druku).

Buszko A., Mechanizmy szarej strefy, CeDeWu, Warszawa 2016.

Cichocki S., Metody Pomiaru Szarej Strefy, „Gospodarka Narodowa” 2006, nr 1–2.

Cichocki S. Shadow economy and its relations with tax system and state budget in Poland 1995–2007, University of Warsaw, Faculty of Economic Sciences, Working Paper No. 5, 2008.

Dell’Anno R., What is the relationship between Unofficial and Official Economy? An analysis in Latin American Countries, “Quaderni DSEMS” 2008, No. 23.

Domniguez P., Raphael S., The Role of the Cost-of-Crime Literature in Bridging the Gap Between Social Science Research and Policy Making Potentials and Limitations, “Criminology & Public Policy” 2015, Vol. 14(4).

Elgin C., Uras B.R., Public debt, sovereign default risk and shadow economy, “Journal of Financial Stability” 2013, No. 9.

Encyklopedia PWN, red. J. Kofman, PWN, Warszawa1994.

Galli R., Kucera D., Informal employment in Latin America: Movements over business cycles and the effects over worker rights, International Institute for Labor Studies Discussion Paper, DP/145/2003.

Gomis-Porqueras P., Peralta-Alva A., Waller C., Quantifying the Shadow Economy: Measurement with Theory, Research Division Federal Reserve Bank of St. Louis Working Paper Series, 2011.

Feige L.E., Defining and Estimating Underground and Informal Economies: The New Institutional Economics Approach, Univeristy of Winsconsin-Madison, Madison 1990.

Firlit E,. Chlopecki J., When Theft is Not Theft, [w:] The Unplanned Society: Poland During and After Communism, Columbia University Press, New York 1992.

GUS, Rachunki narodowe według sektorów i podsektorów instytucjonalnych, 2015.

Jakóbiak B., Jeznach M., Szara gospodarka w Polsce, „Wiadomości Statystyczne” 1999, nr 4.

Loayza N.V., The economics of the informal sector: A simple model and some empirical evidence from Latin America, “Carnegie-Rochester Conference Series on Public Policy” 1996, Vol. 45, DOI: https://doi.org/10.1016/S0167-2231(96)00021-8.

Łapiński K., Peterlik M., Wyżnikiewicz B., Szara strefa w polskiej gospodarce w 2015 roku, IbnGR, Warszawa 2015.

Ministerstwo Finansów, Przeciwdziałanie szarej strefie w Polsce poprzez efektywny wymiar sprawiedliwości, Warszawa 2017.

Mróz B., Gospodarka nieoficjalna w systemie ekonomicznym, „Monografie i Opracowania SGH” 2002, nr 509.

PwC, Luka podatkowa w VAT – jak to zwalczać?, Warszawa 2014 (styczeń).

Schneider F., Shadow economies around the world: What do we really know?, “European Journal of Political Economy” 2005, Vol. 21(3), DOI: https://doi.org/10.1016/j.ejpoleco.2004.10.002.

Schneider F., Buehn A., Montenegro C.E., New Estimates for the Shadow Economies all over the World, “International Economic Journal” 2010, Vol. 24(4), DOI: https://doi.org/10.1080/10168737.2010.525974.

Schneider F., Enste D.H., Shadow economies: Size, causes, and consequences, “Journal of Economic Literature” 2000, Vol. 38(1), DOI: https://doi.org/10.1257/jel.38.1.77.

Shlapentokh V., Corruption, the power of state and big business in Soviet and post-Soviet regimes, “Communist and Post-Communist Studies” 2013, No. 46.

Tanzi V., Corruption around the world: Causes, consequences, scope, and cures, [w:] G.T. Abed, S. Gupta (eds.), Governance, Corruption and Economic Performance, IMF, Washington 2012.

Wojciechowski T., Podatki w Polsce, jesteśmy europejskim liderem w kosztach ściągalności danin, „Gazeta Prawna”, 5 marca 2015.




DOI: http://dx.doi.org/10.17951/h.2017.51.4.47
Date of publication: 2017-12-08 15:26:29
Date of submission: 2017-04-18 17:43:01


Statistics


Total abstract view - 1504
Downloads (from 2020-06-17) - PDF (Język Polski) - 0

Indicators



Refbacks

  • There are currently no refbacks.


Copyright (c) 2017 Andrzej Buszko

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.