The threats of the shadow economy for public finance in Poland

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 ta...

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Bibliographic Details
Format: Article
Language:English
Published: Wydawnictwo SGGW - Warsaw University of Life Sciences Press 2017-12-01
Series:Polityki Europejskie, Finanse i Marketing
Subjects:
Online Access:https://pefim.sggw.edu.pl/article/view/1182
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Summary: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
ISSN:2081-3430
2544-0640