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Author
Pasternak-Malicka Monika (Politechnika Rzeszowska), Dębowski Tomasz (Uniwersytet w Białymstoku)
Title
Tax Aspects of Sharing Economy in the Context of the Shadow Economy on the Example of the Podkarpackie Voivodeship
Source
Optimum : Economic Studies, 2022, nr 3 (109), s. 167-180, tab., rys., bibliogr. s. 178-180
Keyword
Ekonomia współdzielenia, Finanse prywatne, Szara strefa, Oszustwa podatkowe
Sharing economy, Private finance, Grey economy, Tax fraud
Note
JEL Classification: A11, H21, H24, H26, H83
summ.
Country
Województwo podkarpackie
Subcarpathian Voivodeship
Abstract
Purpose - The aim of this article is an attempt to assess the scope of the shadow economy in transactions concluded within the sharing economy based on the authors' own research. Research method - The implementation of the aim required the use of the direct method - a questionnaire. The results of empirical research from years 2016-2022 carried out in the Podkarpackie Voivodeship are presented. Results - The paper describes the essence and scope of the shadow economy, as well as the legal and tax aspects of the sharing economy. Parts of own survey research from years 2016-2022 on the issue under study are also presented. Originality/value/implications/recommendations - The obtained results of own research and the data taken from reports of other research centres do not give a clear answer to the question of how great the scope of unrecorded transactions made within the sharing economy in the area of Podkarpackie Voivodeship is. In the future, it is necessary to continue research in the marked area. (original abstract)
Accessibility
The Library of University of Economics in Katowice
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ISSN
1506-7637
Language
eng
URI / DOI
http://dx.doi.org/10.15290/oes.2022.03.109.12
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