Błędne fakturowanie jako reprezentacja "szarej strefy" w handlu zagranicznym Polski

• Autorzy: Marcin Gruszczyński

Warianty tytułu

Misinvoicing as representation of "grey zone" in Poland's foreign trade

• Języki publikacji: PL

Abstrakty

EN

Misinvoicing can be one of the ways of evading the constraints on capital or current transactions in order to transfer profits, evade taxation or invest funds in markets to which the access is obstructed. The objective of this paper is to answer the following questions: can in the Polish foreign trade a hidden outflow or rather inflow of capital by means of misinvoicing be observed? which are the directions of the capital flows that might be attributed to misinvoicing and which can be the transmission channels of the relevant capital (and trade transaction) flows from and to Poland?(original abstract)

Słowa kluczowe

PL

Obroty handlu zagranicznego; Szara strefa; Przepływy kapitałowe

EN

Foreign trade turnover; Grey economy; Capital flows

• Czasopismo: Ekonomia / Uniwersytet Warszawski
• Rocznik: 2004
• Numer: nr 13
• Strony: 24--38

Twórcy

autor

Marcin Gruszczyński

• Uniwersytet Warszawski

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