Repression, voluntary compliance and undeclared work in a transition setting: some evidence from Poland

Josip Franić

Post-Communist Economies, 2020, vol. 32, issue 2, 250-266

Abstract: Despite substantial repressive endeavours of the tax authorities, undeclared work still remains deeply ingrained in the Polish economy. To explore reasons for such a modest achievement in the fight against noncompliance, this paper scrutinises key factors shaping the decisions of taxpayers in this respect. Logistic regression analysis applied on data from the representative survey of 1,000 individuals conducted during 2013 found no association between the perceived deterrence and the behaviour of Polish citizens. On the other hand, tax morale appears to be the central factor underlying both demand for and supply of undeclared goods and services. Besides questioning the validity of the current policy approach to tackle undeclared work in Poland, the paper hence also calls to put more emphasis on measures improving the culture of voluntary compliance.

Date: 2020
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DOI: 10.1080/14631377.2019.1640984

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