IDEAS home Printed from
   My bibliography  Save this article

Misinvoicing as representation of grey zone in Poland's foreign trade


  • Marcin Gruszczyński


Misinvoicing can be one of the ways of evading the constraints on capital or current transactions in order to transfer profits, evade taxation or invest funds in markets to which the access is obstructed. The objective of this paper is to answer the following questions: can in the Polish foreign trade a hidden outflow or rather inflow of capital by means of misinvoicing be observed? which are the directions of the capital flows that might be attributed to misinvoicing and which can be the transmission channels of the relevant capital (and trade transaction) flows from and to Poland?

Suggested Citation

  • Marcin Gruszczyński, 2004. "Misinvoicing as representation of grey zone in Poland's foreign trade," Ekonomia journal, Faculty of Economic Sciences, University of Warsaw, vol. 13.
  • Handle: RePEc:eko:ekoeko:13_24

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eko:ekoeko:13_24. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Peter Golla). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.