Shadow Economy in Poland: Results of the Survey

Dagmara Nikulin () and Ewa Lechman ()
Additional contact information
Dagmara Nikulin: Gdańsk University of Technology
Ewa Lechman: Gdańsk University of Technology

Chapter Chapter 4 in Shadow Economy in Poland, 2021, pp 49-65 from Springer

Abstract: Abstract In this chapter we present the empirical findings from the company survey conducted among representative sample of polish companies. Firstly, we provide the description of the materials and methods applied, needed to understand the approach we employ. Then, we follow the methodology proposed by Putniņš & Sauka (Journal of Comparative Economics 43:471–490, 2015) in order to estimate the extent of shadow economy in Poland. As the final results we present the Index of the Shadow Economy which indicates the prevalence of informal activities in Poland. Afterwards, we analyze the reasons and factors which may impact the desire for being involved in shadow economy and conducting informal activities. Following the theoretical background we derive a set of determinants of the shadow economy. In particular, we recall the approaches which assert the importance of institutional environment, tax severity and tax morality in explaining the extent of the shadow economy.

Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:spbchp:978-3-030-70524-4_4

Ordering information: This item can be ordered from
http://www.springer.com/9783030705244

DOI: 10.1007/978-3-030-70524-4_4

Access Statistics for this chapter

More chapters in SpringerBriefs in Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().