In Search for a Connection of Selected Variables on the Formation of Tax Gap in Personal Income Tax: The Example of Poland

Alina Klonowska ()
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Alina Klonowska: Cracow University of Economics

A chapter in Eurasian Economic Perspectives, 2020, pp 77-85 from Springer

Abstract: Abstract The subject of the study is the income tax gap paid by natural persons in Poland. The study was conducted to determine the impact on the tax gap of changes in the number of income tax payers, the number of enterprises with foreign branches, and the number of enterprises employing up to 9 people. The study hypothesized that changes in the number of income tax payers, as well as the number of enterprises have a significant impact on changes in the level of tax gap. To test this hypothesis the Pearson correlation coefficient was applied in the study. The study period covers the years 2008–2015. Studies have shown that changes in the number of taxpayers such as entrepreneurs or persons employed on the basis of an employment relationship indicate a tendency to change in the scope of the tax gap. No significant relationship was found between the parameters concerning enterprises and the size of the tax gap. The research is unique for being the first empirical study of its type in Poland.

Keywords: Gross tax gap; Net tax gap; Tax (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:eurchp:978-3-030-53536-0_6

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DOI: 10.1007/978-3-030-53536-0_6

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