Gospodarka nieformalna w Polsce i na świecie
Informal economy in Poland and other countries

Summary/Abstract: The article presents the causes of the non-observed economy, its forms and manifestations, and then negative and positive effects on the functioning of the so-called shadow economy in the light of the various views and assessments were characterized. Later in the evaluation the size and structure of the non-observed economy in Poland and in other countries on the basis of the latest statistics and estimates were presented. Ways to reduce the scope and size of the non-observed economy were also analyzed. At the end it is pointed at new trends in the development of this studied socio-economic development. According to the authors, the opening of borders and the globalization of economic processes encourages such phenomena as the mass smuggling, production and drug trafficking and counterfeiting. There is unfavorable atmosphere around tax offices. Media focused on and denounce stumbling of tax offices whereas cheating the treasury by some entrepreneurs is hardly ever noticed. However, you can notice some trailers of favorable changes in social awareness and business ethics, leading to a new look at tax issues and the non-observed economy.

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