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Author
Buszko Andrzej (University of Warmia and Mazury in Olsztyn)
Title
The Threats of the Shadow Economy for Public Finance in Poland
Source
Zeszyty Naukowe SGGW w Warszawie. Polityki Europejskie, Finanse i Marketing, 2017, nr 18 (67), s. 22-29, rys., tab., bibliogr. 31 poz.
Scientific Journals Warsaw University of Life Sciences - SGGW. European Policies, Finance and Marketing
Keyword
Luka podatkowa, Finanse publiczne, Szara strefa
Tax gap, Public finance, Grey economy
Note
summ.
Abstract
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)
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Bibliography
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ISSN
2081-3430
Language
eng
URI / DOI
http://dx.doi.org/10.22630/PEFIM.2017.18.67.20
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