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2009 | nr 24 | 94--111
Tytuł artykułu

Shadow Economy and Its Relations with Tax System and State Budget in Poland

Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
There are controversies regarding existing estimates of the size of shadow economy in Poland. Therefore this paper focuses on the measurement of shadow economy in Poland over the period 1995-2007. On the basis of monetary methods, an econometric model for currency demand is built. Using estimation results, the size of shadow economy is assessed. According to the estimates shadow economy declined in the period 1995-2007 starting from 40% of GDP in 1995 and reaching about 10% of GDP in 2007. The paper also analyses relations between shadow economy, state budget and tax system. A Vector Autoregressive model is estimated and Impulse Reaction Functions are drown, showing that an increase in indirect tax burden enlarges shadow economy. A contrary effect arises due to an increase in: a) direct tax burden; b) budget balance. (original abstract)
Rocznik
Numer
Strony
94--111
Opis fizyczny
Twórcy
  • Uniwersytet Warszawski; Narodowy Bank Polski
Bibliografia
  • Bednarski Marek, Kokoszczyński Ryszard, Stopyra Janusz (1988), "Kształtowanie się rozmiarów drugiego obiegu gospodarczego w Polsce w latach 1977-1986", Bank i Kredyt, No. 8-9, p. 11-18.
  • Breusch Trevor (2005), Estimating the Underground Economy using MIMIC Models, http://129.3.20.41/eps/em/papers/0507/0507003.pdf, downloaded on 30.09.2009.
  • Breusch Trevor (2006), "Size, causes and consequences of the underground economy: An international perspective", Economic Record, Vol. 82 (259), p. 492-494.
  • Cagan Phillip (1958), "The demand for Currency Relative to the Total Money Supply", Journal of Political Economy, Vol. 66 (4), p. 303-328.
  • Central Statistical Office, Internal Trade, selected issues 1995-2007.
  • Central Statistical Office, National Accounts by Institutional Sectors and Sub-Sectors 2000-2005.
  • Central Statistical Office, National Accounts by Institutional Sectors and Sub-Sectors 1995-2000.
  • Central Statistical Office, Statistical Bulletin, selected issues 1995-2007.
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  • Feige Edgar L. (1990), Defining and Estimating Underground and Informal Economies: The New Institutional Economics Approach, University of Wisconsin-Madison.
  • Feige Edgar L., Urban Ivica (2008), "Measuring underground (unobserved, non-ob-served, unrecorded) economies in transition countries: Can we trust GDP?", Journal of Comparative Economics, Vol. 36, p. 287-306.
  • Friedman Eric, Johnson Simon, Kaufmann Daniel, Zoido-Lobaton Pablo (2000),"Dodging the grabbing hand: the determinants of unofficial activity in 69 countries", Journal of Public Economics, Vol. 76, p. 459-493.
  • Gutmann Peter (1977), "The Subterranean Economy", Financial Analysts Journal, Vol. 33(6), p. 24-27.
  • Hanousek Jan, Palada Filip (2003), "Mission Impossible III: Measuring the Informal Sector in Transition Economy Using Macro Methods", CERGE-EI.
  • Johnson Simon, Kaufmann Daniel, Shleifer Andrei, Goldman Marshall I., Weitzman Martin L. (1997), "The Unofficial Economy in Transition", Brookings Papers on Economic Activity, No. 2, p. 159-239.
  • Johnson Simon, Kaufmann Daniel, Zoido-Lobaton Pablo (1998), Corruption, Public Finances and the Unofficial Economy, World Bank.
  • Ministry of Finance, Sprawozdania operatywne z wykonania bud¿etu pañstwa, selected issues 1995-2006.
  • Mróz Bogdan (2001), "Metody pomiaru gospodarki nieoficjalnej", Ekonomista, No.1, p. 93-110.
  • Mróz Bogdan (2002), Gospodarka Nieoficjalna w Systemie Ekonomicznym, Szkoła Główna Handlowa.
  • Schneider Friedrich, Enste Dominik (2000), "Shadow Economies: Size, Causes and Consequences", Journal of Economic Literature, Vol. XXXVIII, p. 77-114.
  • Schneider Friedrich (2005), Shadow Economies of 145 Countries all over the World: what do we really know?, University of Linz.
  • Schneider Friedrich (2007), Shadow Economies and Corruption in Transition Countries: Some Preliminary Findings, University of Linz
  • Shima Isilda (2004), The shadow economy in Norway; Demand for currency approach, Department of Economics University of Oslo.
  • Tanzi Vito (1983),The Underground Economy in the United States: Annual Estimates,1930-1980, Staff Papers, International Monetary Found, p. 283-305.
  • Thomas Jim (1990), "Quantifying the black economy: 'measurement without theory' yet again?", The Economic Journal, Vol. 109, p. F381-F389.
  • Wiśniewski Marian (1985), "Źródła i rozmiary drugiego obiegu gospodarczego w Polce", Ekonomista, No. 6, p. 913-940.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171364947

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