The Threats of the Shadow Economy for Public Finance in Poland

• Autorzy: Andrzej Buszko
• Języki publikacji: EN

Abstrakty

EN

The article is devoted to the treats of the shadow economy for public finance. The close attention was paid to the taxation gap and factors fostering shadow economy. The Pearson coefficient index was used in order to identify the strength of the correlation among chosen variables influencing the taxation gap. Based upon the results it should be stated that factors fostering taxation gap ought to be reduced and more complex action towards reduction of the shadow economy is required to be taken. (original abstract)

Słowa kluczowe

EN

Public finance; Grey economy; Tax gap

PL

Finanse publiczne; Szara strefa; Luka podatkowa

• Czasopismo: Zeszyty Naukowe SGGW w Warszawie. Polityki Europejskie, Finanse i Marketing
• Rocznik: 2017
• Numer: nr 18 (67)
• Strony: 22--29

Twórcy

autor

Andrzej Buszko

• University of Warmia and Mazury in Olsztyn

Bibliografia

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Identyfikatory

DOI

10.22630/PEFIM.2017.18.67.20