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

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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


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