ISSN: 0137-3056


Punkty MNiSW:

13



Redaktor naczelny:
prof. dr hab. Tomasz Żylicz
tzylicz@wne.uw.edu.pl

Sekretarz redakcji:
Marta Höffner
ekonomia@wne.uw.edu.pl
(48) 22 55 49 184

Wydawca:



Shadow Economy and Its Relations with Tax System and State Budget in Poland

S. Cichocki

ABSTRAKT: There are controversies regarding existing estimates of the size of shadow economy in Poland. Therefore this paper focuses on the measurement of shadow economy in Poland over the period 1995–2007. On the basis of monetary methods, an econometric model for currency demand is built. Using estimation results, the size of shadow economy is assessed. According to the estimates shadow economy declined in the period 1995–2007 starting from 40% of GDP in 1995 and reaching about 10% of GDP in 2007. The paper also analyses relations between shadow economy, state budget and tax system. A Vector Autoregressive model is estimated and Impulse Reaction Functions are drown, showing that an increase in indirect tax burden enlarges shadow economy. A contrary effect arises due to an increase in: a) direct tax burden; b) budget balance.

Pełny tekst (PDF)


Numer wydania: 24

W numerze:

Introduction and Overview
A. Cieślik
ABSTRAKT | PDF
Employment Specialization in the Enlarged European Union
A. Parteka
ABSTRAKT | PDF
Corruption and Social Norms
Ł. Goczek
ABSTRAKT | PDF
The Impact of International Trade and Foreign Competition on Labour Earnings in Poland
E. Stępień
ABSTRAKT | PDF
Forecasting Turning Points with Composite Leading Indicators - the Case of Poland
K. Zalewski
ABSTRAKT | PDF
Shadow Economy and Its Relations with Tax System and State Budget in Poland
S. Cichocki
ABSTRAKT | PDF
Conditional Tests of Factor Augmented Asset Pricing Models with Human Capital and Housing: Some New Results
O. Klinkowska
ABSTRAKT | PDF
On Importance of Main Economic Categories: Jel Codes Analysis
K. Karbownik, M. Knauff
ABSTRAKT | PDF
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