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The Determinants of False Self-Employment: A Survey of Polish Enterprises

Dagmara Nikulin

Eastern European Economics, 2021, vol. 59, issue 1, 70-81

Abstract: The main goal of this article is to advance the emergent research on tax evasion in Poland in the form of false self-employment (FSE), in particular to identify its causes. The dependent character of some self-employed workers is a big problem in the Polish economy, which has been completely unexplored because of the lack of available data. In this article, we use data from a survey of Polish companies. Our empirical results show the highest prevalence of FSE in construction and to lesser extent in the services and retail, at micro and small firms, and at firms whose owners or managers are characterized by lower tax morality.

Date: 2021
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DOI: 10.1080/00128775.2020.1782754

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Handle: RePEc:mes:eaeuec:v:59:y:2021:i:1:p:70-81