The Gray Zone in Poland - Phenomenon, Conditions and Causes, Multifaceted Consequences
Authors: Piotr Możyłowski , Katarzyna Kalinowska


Factor in the competitiveness of businesses and other taxpayers and the smooth running of this development is the legal security of doing business. It is expressed inter alia the requirement of maintaining the stability and consistency of assessment. Violations of these rules, especially now, in the era of economic downturn will cause loss of public confidence in the state. The consequence of the lack of acceptance by the taxpayer of the tax burden and the social- business’ doctrine is to try to tax evasion and transfer activities to the informal economy. The increase in the shadow economy will not only transmission ratio on public finances, but also on the socio-economic situation. Budget revenue will decrease because some entities eliminate economic activity thus "pass" for the maintenance of the State, or move their activities to the informal economy.

Key Words: tax system, grey zone, tax barriers, economic activity, financial crisis

UDC indices: 336, 336.1, 336.2

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