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The Gray Zone in Poland - Phenomenon, Conditions and Causes, Multifaceted Consequences

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  • Piotr Mozylowski
  • Katarzyna Kalinowska

Abstract

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.

Suggested Citation

  • Piotr Mozylowski & Katarzyna Kalinowska, 2014. "The Gray Zone in Poland - Phenomenon, Conditions and Causes, Multifaceted Consequences," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 15-26.
    • Handle: RePEc:ers:ijebaa:v:ii:y:2014:i:3:p:15-26
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    Cited by:

    1. V.B. Ukraintsev & O.B. Chernenko & K.N. Mishchenko & T.V. Epifanova, 2017. "Estimation of Threats of the Rostov Region Economy Caused by the Collapse in the Azov-Don Water Basin," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 92-102.

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