Shadow Economy in Poland: Results of the Survey
Dagmara Nikulin () and
Ewa Lechman ()
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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 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.
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