European Journal of Service Management

Wcześniej: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Service Management

ISSN: 2450-8535     eISSN: 2451-2729    OAI    DOI: 10.18276/ejsm.2018.27/1-24
CC BY-SA   Open Access 

Lista wydań / Vol. 27/1, 3/2018
Gray economy as a part of tax gap

Autorzy: Dariusz Pauch
Słowa kluczowe: gray economy tax gap
Rok wydania:2018
Liczba stron:8 (197-204)
Cited-by (Crossref) ?:


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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