PLMET:

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Title:

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

Creator:

Madurski, Szymon

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

Contributor:

Ćwiąkała-Małys, Anna. Red. ; Malarewicz-Jakubów, Agnieszka. Rec. ; Wrzosek, Stefan. Rec.

Date issued:

2020

Resource 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)

Is part of:

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Rights holder:

© Copyright by Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego