Upowszechnienie płatności elektronicznych a ograniczenie szarej strefy
Dissemination of Electronic Payments and Reduce the Shadow Economy
Author(s): Mariusz Sokołek, Anna SpozSubject(s): National Economy, Governance, Financial Markets, ICT Information and Communications Technologies, Corruption - Transparency - Anti-Corruption
Published by: Społeczna Akademia Nauk
Keywords: grey economy; tax system; taxes; cashless payments; cashless turnover;
Summary/Abstract: The problem of the gray economy, which is outside of the official statistical and, above all, fiscal system, is known from the beginning of taxation. Governments use methods and tools to reduce the unbalance of the unofficial economy. One method is to encourage and even oblige to make payments through the banking system. Proponents of this method attach great importance to this method. Research and statistics do not, however, confirm the significant reduction of the shadow economy only through non-cash payments. For the past few years there has been a decrease in the shadow economy, but at the same time several tools and methods of repressive or encouraging nature are used.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 18/2017
- Issue No: 9.3
- Page Range: 265-275
- Page Count: 11
- Language: Polish