ISSN: 2450-8535
eISSN: 2451-2729
OAI
DOI: 10.18276/ejsm.2018.27/1-24
Issue archive /
Vol. 27/1, 3/2018
Gray economy as a part of tax gap
| Authors: | Dariusz Pauch |
| Keywords: | gray economy tax gap |
| Data publikacji całości: | 2018 |
| Page range: | 8 (197-204) |
Abstract
The article attempts to point to the gray economy as an element of the tax gap. The considerations began with the characterization of the tax gap. Next, the concept and importance of the gray economy in the economy was analyzed. The last part includes selected instruments for reducing the gray economy, which were introduced in recent years in Poland. The instruments limiting the gray economy include: receipt lottery, electronic cash register system, limitation of cash payments and mechanisms supporting the collection of taxes.
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