Szara strefa w gospodarce a sektor finansów publicznych i system ubezpieczeń społecznych – sprzężenie zwrotne

Autor:	Helena Żukowska
Rok vydání:	2018
Předmět:	State (polity) Scope (project management) media_common.quotation_subject Economics Social consciousness General Medicine Monetary economics Morality Shadow (psychology) media_common
Zdroj:	Roczniki Ekonomii i Zarządzania. 10:37-57
ISSN:	2544-5197 2081-1837
Popis:	The assumption of the article is the hypothesis that between the size of the shadow economy and the amount of tax rates and insurance premiums there is a reverse feedback – higher financial burdens increase the scope of the shadow economy. However, this hypothesis could not be verified positively on statistical data and shadow economy estimates. The size of the shadow economy is influenced by – apart from the high taxes and insurance premiums that do not encourage legal activity – much more factors, including a strong state and developed social awareness (tax morality) about the absolute necessity and need to bear tax and insurance burdens.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::ab31fde8d07c9e1a33bf2e7bd8d5981a https://doi.org/10.18290/reiz.2018.10.2-3 Zobrazit plný text záznamu