Sprawiedliwość opodatkowania a zjawisko szarej strefy
Tax justice vs. shadow eckonomy

Summary/Abstract: Purpose – In this article, the author focuses attention on problems related to tax justice in the context of the development of the shadow economy. For this purpose, an attempt was made to define the tax justice and determine the factors of the shadow economy. Design/methodology/approach – In the article, a critical analysis of literature was carried out in the scope of defining the notions of justice, fair taxation and the informal economy. Findings – The conclusion is that lack of fair taxation is an important determinant of taxpayers' transition to informal economy and tax evasion as compensation for specific tax injustices. Originality/value – The article states that only adherence to the principle of fair taxation, instead of high penalties and frequent controls, is a permanent way to reduce the shadow economy and in-crease the efficiency of the tax system.

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