Misinvoicing as representation of "grey zone" in Poland's foreign trade

Marcin Gruszczyński

Ekonomia journal, 2004, vol. 13

Abstract: Misinvoicing can be one of the ways of evading the constraints on capital or current transactions in order to transfer profits, evade taxation or invest funds in markets to which the access is obstructed. The objective of this paper is to answer the following questions: can in the Polish foreign trade a hidden outflow or rather inflow of capital by means of misinvoicing be observed? which are the directions of the capital flows that might be attributed to misinvoicing and which can be the transmission channels of the relevant capital (and trade transaction) flows from and to Poland?

Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:eko:ekoeko:13_24

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