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Tax Management and Tax Evasion

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Edited By Konrad Raczkowski and Lukasz Sulkowski

Tax management and tax evasion represent an intrinsic element of economic turnover, an area of interest both to the institutional and to the real spheres of national economy. These problems, beyond any doubt, should become the focus of interest for all states having a common market, e.g. the European Union, or the countries which have not introduced the universally binding and which are highly susceptible to abuses in VAT tax – such as the United States. With this in mind, the authors of this volume outline the issues of managing taxes and tax evasion, with a focus on the European Union in general and Poland in particular. The choice did not come by accident, since the latter was the only EU member state which in the waning years of the still continuing economic crisis never fell into negative economic growth.
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Institutional perception of unofficial economy in Poland – Contribution to the reflections on its positive effects

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Introduction

The economic security of every country is a result of undergoing social reproduction processes, and these are an effect of human activities marked by varied levels and characteristics of entrepreneurship, which on one hand bolsters the level of economic security of the country or on the other it may decrease it. It is widely held that actions taken by people to make gains in an unofficial economy have features of crime. Such an approach is not wholly accurate in view of the broad range of forms engendering significant and diverse consequences. This implies the need to thoroughly examine the essence of the “unofficial economy”, to pinpoint these structural elements which despite negative connotations may be regarded as permissible economic activities, yet remain unreported to the authorities, that is those labelled as the “grey market” and to explore areas of its occurrence and threats triggered by it; to outline its obscure and positive aspects in economy and, against that background, its relative size within the Polish economy, and finally to attempt to indicate and validate positive aspects of its functioning

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