PLMET:

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Alternative title:

The duel between Poland and the shadow economy – a guide to reducing the grey area

ORCID:

0000-0001-8009-4091

Subject and Keywords:

grey area   shadow economies   Standard Audit File for Tax   Central Invoice Register   Split Payment   value added tax   tax gap

Abstract:

Grey area is a very complex phenomenon that leaves a mark in the economies of all countries. Without control, it has a very negative impact on economy, which is why various measures are taken to reduce it. However, one should not forget about the positive aspects of shadow economy. The purpose of this working paper is to present essential information of this phenomenon, taking into consideration its structure and historical aspects, as well as brief depiction of tools designed to limit the negative consequences of the grey area.

Place of publishing:

Wrocław

Publisher:

E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Date issued:

2020

Detailed Type:

e-książka

Identifier:

ISBN 978-8366601-22-2 (druk)   ISBN 978-8366601-23-9 (online)

DOI:

10.34616/23.20.103

Language:

pol   eng

Relation:

(Finanse i Rachunkowość / Zakład Zarządzania Finansami Instytutu Nauk Ekonomicznych, ISSN 2451-3938 ; nr 6)

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Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego