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Autor
Cichocki Stanisław (Uniwersytet Warszawski; Narodowy Bank Polski)
Tytuł
Shadow Economy and Its Relations with Tax System and State Budget in Poland
Źródło
Ekonomia / Uniwersytet Warszawski, 2009, nr 24, s. 94-111, rys., tab., bibliogr. s. 110-111.
Słowa kluczowe
Szara strefa, System podatkowy, Budżet państwa, Model wektorowej autoregresji, Popyt na waluty
Informal economy, Tax system, State budget, Vector Autoregression Model (VAR), Currency demand
Uwagi
summ.
Abstrakt
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)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
Pełny tekst
Pokaż
Bibliografia
Pokaż
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Cytowane przez
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ISSN
0137-3056
Język
eng
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