Wyniki wyszukiwania - Biblioteka Nauki

1

Szara strefa – definicje, przyczyny, szacunki. Polska perspektywa zjawiska

100%

Monika P.-M.

|

2019

|

nr 2(58)

29-56

EN

The main objective of this article is to assess the causes and scope of activities preformed in the Polish informal economy with the focus on the small and medium-sized enterprises. It begins with the definitions and causes of the grey economy. Next, the author applies descriptive statistics to analyse the range of the scope of it Poland and selected countries. The research for the years 2010–2019 was conducted in an attempt to evaluate the phenomenon of tax fraud and qualitative methods of forecasting used to identify the opinions of Polish entrepreneurs regarding the extent of state budget’s losses due to the tax evasion.

2

The Tax Avoidance Clause: Do We Want it, Do We Need it?

100%

Nieborak T.

Adam Mickiewicz University Law Review

|

2017

|

tom 7

199-211

EN

The aim of this paper is to outline the institution of the tax avoidance clause which has recently been re-introduced to the Polish legal system. The clause is known in many legal systems worldwide, and always arouses numerous controversies, which arise primarily from the subjectivity as well as, partly, the retroactivity of its application, which is based on extremely general principles, leaving a vast interpretative margin to the tax authorities enforcing the clause. Selected problems arising from the implementation of the tax avoidance clause in the Polish legal system have been analysed. These theoretical problems will be real once the clause has been enforced.

3

Factors Influencing Tax Evasion from a Global Perspective in the Light of Gender

100%

McGee R. W. , Shopovski J. , Bolek M.

|

nr 35

9-26

EN

The purpose of the article/hypothesis: The goal of this paper is to analyze tax evasion with special emphasis on gender. Factors influencing tax noncompliance such as age, income, education, confidence in government, political scale and religiosity are analyzed. Methodology: Tax evasion is analyzed based on the most recent (Wave 7) World Value Survey data with the significance of differences between respondents, correlation and regression models analysis. Results of the research: It has been found that there are significant differences between the global approach and groups of males and females when the acceptance of cheating on taxes is taken into consideration. The analysis of groups reflected the fact that all factors influence respondents in the same way without distinguishing between males and females.

4

The unobserved economy and the Dutch national accounts after the benchmark revision 2015

100%

Kazemier B. , van Veen M. , IJmker S.

Central European Economic Journal

|

2019

|

tom 6

|

nr 53

EN

In 2018, Statistics Netherlands carried out a general benchmark revision of their national accounts statistics. The base year was 2015. Special attention was paid to the exhaustiveness of the estimates. Among other, these include estimates for illegal activities and tax evasion. In the first step, the main (illegal and off the record) activities that were not included in the regular data sources underlying the national accounts were identified. In the second step, estimates were made for each identified activity, based on the scarce information data sources available, supplemented with assumptions. This paper describes the second step. The value added of illegal activities in 2015 was estimated at 4.8 billion euros, which is 0.7% of gross domestic product (GDP). The explicit adjustment for tax evasion was about 3.9 billion euros, which is slightly <0.6% of GDP.

5

Typology of taxpayers and tax policy

88%

Niesiobedzka M.

|

tom 45

|

nr 3

372-379

EN

The issue how to reduce of tax evasion is widely discussed in the literature. A public authority may affect the behavior of taxpayers, not only through economic factors, but also by strengthen fiscal discipline. In this process especially role play such issues as tax morale, tax mentality and perceived tax justice. The purpose of the study was to identify groups of taxpayers with similar attitudes towards taxes and similar tax behaviors. Cluster analysis elicited four types of tax payers: Intrinsic Tax Payer, External Tax Payer, Intrinsic Tax Evader, External Tax Evader. In the study the most common were the first two types of taxpayers. Elicited types correspond with motivational tax postures identified by Braithwaite(2001, 2003) and Torgler (2003). The conclusions sum up the key issues discussed, policy implications and the limitation of the analysis.

6

Opodatkowanie dochodów nieujawnionych przez podatnika oraz dochodów pochodzących z czynów przestępnych – obecny i pożądany model

88%

Dzwonkowski H. , Kurzac M.

|

nr 2(54)

227-244

EN

The aim of the paper is to identify shortcomings in the regulatory framework regarding the legal response to non-disclosure of subject of taxation under tax law and fiscal penal law in Poland. The authors first describe the historical background and discuss current legal arrangements. Next, they provide some recommendations on new regulatory measures that should be implemented in order to stay in compliance with the standards of the rule of law.

7

Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia

88%

Dobrovič J. , Rajnoha R. , Šuleř P.

Oeconomia Copernicana

|

2021

|

tom 12

|

nr 3

701-728

EN

Research background: Tax evasion is an urgent challenge for governments, as reaching sufficient level of tax revenues enable adequate sustainable economic development. The motivation for the research was thus the identification of the situation in the EU countries. Purpose of the article: The main research objective was to identify the extent of tax evasion in the EU countries, with a subsequent specific focus on the econometric predictive models and a forecast of their future development in the case of Slovakia as the poorest performing country of the V4 in this area. Methods: The research was primarily based on testing selected statistical indicators in the field of tax evasions expressed on the basis of the VAT gap. The data for the research was obtained from the EUROSTAT database and the international system VIES for the period between 2000 and 2017. In addition to panel graphs, the research hypotheses were tested primarily using a cluster analysis, t-test, time series analysis, and an analysis of the time series trend with 4 basic models: linear trend, quadratic trend, growth curve model, and S-curve model. On the basis of the Mean Absolute Percentage Error (MAPE), the S-Curve model was selected as the determining model of predicting tax evasion. Findings & value added: Based on the results of the cluster analysis, the EU countries were divided into five reference groups by the VAT gap value, using the VAT gap percentage share on the overall GDP value. The research also provides a unique methodological framework and a unique econometric model for predicting the future VAT gap in Slovakia as the poorest performing country of the V4 in this area, which is applicable to other V4 and EU countries. The research results also enable policy-makers in the EU countries and specifically also in Slovakia and other V4 countries to compare themselves explicitly with the reference countries of the EU in terms of tax evasion and subsequently adopt adequate measures to improve the effectiveness and performance in this field.

8

Ekonomická kriminalita s akcentom na daňovú kriminalitu v Slovenskej republike

88%

Strémy T. , Janko S.

Česká kriminologie (Czech Criminology)

|

2020

|

tom 5

|

nr 1

1-19

EN

The paper deals with the topic of economic crime with the emphasis on tax crime, which can be considered one of the most important subcategories of economic crime. In the theoretical part of the paper, the authors highlight the significance of tax crime, set out basic terminological framework and analyze some of the issues stemming from differences between criminological and legal approach to subject-matter. Subsequently, the reader is provided with a brief statistical analysis of the levels, structure and dynamics of tax crime in the scope of the Slovak Republic during a specified period of time. The analysis is based on data from the electronic system of registered criminality operated by the Police force.

9

Risk Perception and Risk Attitude on a Tax Evasion Context

88%

Magessi N. T. , Antunes L.

Central European Journal of Economic Modelling and Econometrics

|

2015

|

nr 3

10

Evaluating the Extent and Nature of ‘Envelope Wages’ in the European Union: A Geographical Analysis

88%

Williams C. , School of Management U. o. S.

European Spatial Research and Policy

|

2009

|

tom 16

|

nr 1

EN

To evaluate the spatialities of the illegal wage practice where employers pay their declared employees both an official declared wage and an undeclared ‘envelope’ wage so as to avoid tax liabilities, a 2007 survey conducted in 27 European Union (EU) member states is reported. The finding is that 5% of employees received envelope wages which amount on average to some two-fifths of their wage packet. Revealing how, although heavily concentrated in a small group of East-Central European nations, this wage practice is nonetheless ubiquitous, the paper concludes by discussing how this practice might be tackled.

11

The Legality of Offshore Enterprises

75%

Gudynienė G.

Baltic Journal of Law & Politics

|

2008

|

tom 1

|

nr 1

54-68

EN

It seems that offshoring is becoming a more and more significant reality today. Offshoring is at the center of a huge public policy debate, which has emerged among business people, politicians, public servants, blue-collar workers and others. Proponents of offshoring see it as bringing prosperity to third-world countries, as well as saving costs and boosting innovation and productivity in corporate high-tax countries. They believe that saving money on cheaper labor benefits consumers due to lower costs and also benefits shareholders because of increased value. Opponents see it as an "assault on good paying jobs" in developed countries. According to them, the negative effect of offshoring is that many individuals lose their jobs, and this consequently hurts the economy of developed countries.This article analyzes offshoring through the legality of offshore enterprises and raises the question whether the business performed in the form of offshore enterprise and associated with the opportunity to maximize profits on the basis of tax reduction is legitimate, and, if so, what determines the legality of offshore enterprise. The paper also presents the understanding of offshore enterprises in the Lithuanian legal system, and examines whether offshore enterprises are legal within the Lithuanian legal system.

12

Tackling the Propensity towards Undeclared Work: Some Policy Lessons from Croatia

75%

Williams C. C. , Franic J.

South East European Journal of Economics and Business

|

2015

|

tom 10

|

nr 1

18-31

EN

The aim of this paper is to evaluate contrasting policy approaches towards undeclared work. To do so, evidence is reported from 1,000 face-to-face interviews conducted in Croatia during 2013. Logistic regression analysis reveals no association between participation in undeclared work and the perceived level of penalties and risk of detection, but a strong association between participation in undeclared work and the level of tax morality. It thus confirms recent calls for the conventional direct controls approach, which seeks to deter engagement in undeclared work by increasing the penalties and risk of detection, to be replaced by an indirect controls approach which seeks to improve tax morality so as to encourage greater self-regulation and a culture of commitment to compliance. The implications for theory and policy are then discussed.

13

Determinanty zatrudnienia nierejestrowanego w Polsce w okresach wysokiej i niskiej koniunktury

75%

Cichocki S. , Tyrowicz J.

|

nr 3

1-27

EN

The article examines changes in the determinants of unregistered employment in Poland during periods of high and low economic growth. Using Labor Force Survey data and probit models, the authors analyze the structure and determinants of unregistered employment in 2003 and 2008. In 2003 unemployment ran high, while in 2008 joblessness was relatively low and accompanied by high wage pressure. The authors look at two groups of workers in the context of unregistered employment: those officially unemployed and those officially employed but seeking to supplement their incomes by taking up jobs in the unregistered segment of the economy. After analyzing changes in basic demographic and socioeconomic variables, Cichocki and Tyrowicz conclude that unemployed individuals tend to take up jobs in the unregistered segment of the economy both when the labor market suffers from high unemployment and when wage pressure rises. Generally, the bargaining position of employees with regard to employers improved when the labor market revived and when the unregistered segment of the economy shrank in terms of both individual sectors and qualifications. Young unemployed people find it relatively easier to get informal work, the authors conclude, while no specific factors force young employees to look for jobs in the shadow economy. Theoretically, the tax-evading, unregistered segment of the economy could be expected to display pro-cyclical changes, the authors say, shrinking in times of fast economic growth and expanding in periods of poor macroeconomic trends. But in reality the shadow economy provides a considerable measure of flexibility to employers, as a result of which unregistered employment tends to display countercyclical behavior, according to Cichocki and Tyrowicz.

14

Szara strefa i luka podatkowa w działalności turystycznej - jak ograniczyć straty budżetu państwa

75%

Karpińska_Mizielińska W. , Smuga T. , Ważniewski P.

Kontrola Państwowa

|

2018

|

tom 63

|

nr 5 (382)

87-107

EN

The share of grey area in tourism is very high: it is estimated that in 2016 only the respective tax gap stood about PLN 2.3 billion. The main reason behind is the low scale of business (small firms prevail) whose costs (both administrative and financial) are high, its economic potential is low, while its range usually local only. That is why these firms often evade taxation and social and health insurance contributions, they often understate their income while overstate costs, and invest finances from unknown sources. The article presents proposals for measures aimed at limiting the grey area and for improving tax collection.

15

Cross-National Variations in the Under-Reporting of Wages in South-East Europe: A Result of Over-Regulation or Under-Regulation?

75%

Williams C.

|

tom 7

|

nr 1

53-61

EN

This paper seeks to explain the cross-national variations in the tendency of employers in South East Europe to under-report the wages of their employees by paying them two wages, an official declared salary and an additional undeclared envelope wage. Reporting the results of a 2007 Eurobarometer survey of this practice undertaken in five South East European countries, the finding is that the commonality of this illicit wage practice markedly varies cross-nationally, with 23 percent of formal employees in Romania but just 3 percent in Cyprus receiving an under-reported salary. Finding that the under-reporting of wages is more prevalent in neo-liberal economies with lower levels of state intervention and less common in more ‘welfare capitalist’ economies in which there is greater state intervention in work and welfare, the resultant conclusion is that the under-reporting of employees wages by employers is correlated with the under- rather than over-regulation of work and welfare.

16

Unikanie opodatkowania a uchylanie się od opodatkowania – o kryteriach rozróżniających

75%

Kurzac M.

Studia Prawno-Ekonomiczne

|

2017

|

tom 105

11-22

PL

Celem niniejszego opracowania było sformułowanie kryteriów rozróżniających pojęcia unikania opodatkowania i uchylania się od opodatkowania. Choć oba zachowania zmierzają do redukcji (eliminacji) ciężaru podatkowego, to uchylanie się od opodatkowania jest czynem polegającym na zaniechaniu, natomiast unikanie opodatkowania jest działaniem. Uchylanie się od opodatkowania jest zachowaniem nielegalnym, natomiast czynności podjęte w ramach unikania opodatkowania mieszczą się w obszarze wyznaczonym przez przepisy prawa i nie są sprzeczne z prawem. Nie istnieje bowiem norma nakładająca obowiązek wejścia w pole obowiązku podatkowego i stania się podatnikiem. Uchylanie się od opodatkowania należy definiować jako zachowanie zmierzające do nielegalnego wyeliminowania ciężaru podatkowego poprzez nieujawnienie zaistniałego podatkowego stanu faktycznego. Unikanie opodatkowania nie jest przez prawo zabronione. Do czynności podjętych w ramach unikania opodatkowania nie stosuje się ani sankcji podatkowych ani sankcji karnych, dlatego unikanie opodatkowania ograniczane jest za pomocą klauzuli przeciwko unikaniu opodatkowania. Państwo może na poziomie polityki podatkowej podejmować działania zmierzające do eliminacji lub uściślenia regulacji będących źródłem nadużyć. Unikając opodatkowania, sprawca podejmuje czynności niemające uzasadnienia gospodarczego jedynie po to, by doprowadzić do osiągnięcia korzyści podatkowych, tj. niepowstania zobowiązania podatkowego, odsunięcia w czasie powstania zobowiązania podatkowego lub obniżenia jego wysokości albo powstania lub zawyżenia straty podatkowej.

EN

The article presents some reflections on the essence of tax avoidance and tax evasion in Polish tax system. Both tax evasion and avoidance can be viewed as forms of tax noncompliance as they describe activities that intend to reduce one’s tax burden. The article’s main part covers the differences between these two phenomena. Analysis leads to form the differencing criteria. Tax evasion which is the kind of tax fraud is strictly connected with penal law, that is based on the special rules of responsibility. The penal responsibility has subjective and individual character. In case of tax evasion, a taxpayer does not report the subject of taxation (f.e. income) to the tax authorities in order to eliminate their tax liability. Tax avoidance is based on the abuse of tax law by means of making the artificial constructions (“tax gaps”). These constructions have no economic meaning and their only aim is reducing the taxation burden. Tax evasion is always illegal and immoral whereas tax avoidance is not illegal but means the abuse of tax legislation in order to draw benefits contrary to its aims. Both above-mentioned phenomena are incompatible with the principles upon which Polish tax system is founded. They stay in contradiction with the axiology of tax law, mainly the rules of equality and universality in taxation.

17

Harmonizace DPH v rámci volného obchodu EU - reflexe na možnosti daňových úniků - část 1

63%

Ludmila O. , Hana E. , Romana P. , Mulačová V.

Littera Scripta

|

2011

|

tom 1

61-76

EN

In the theoretical part of article No. 1 describes the principle of VAT taxation; taxation rate - we distinguish the standard rate and the reduced rate; levitation of VAT; who is the tax payer and especially if it is advantageous or disadvantageous to be or not to be the tax payer and if it possible effectively prevent tax evasion. Every country in the European Union has to assess the standard minimum rate of 15% and the reduced minimum rate of 5%. VAT taxation is a very current theme and to be the VAT tax payer is usually advantageous. It is accepted especially in international trade in the European Union.

18

Informal work in a post-transition country: some evidence for Poland

63%

Cichocki S.

Prakseologia

|

2016

|

tom 158/1

255-273

EN

Informal (or unregistered) work is common around the world. However research concerning this topic mostly focuses on developing countries and rarely on developed or post-transition economies. This can be explained by much higher estimates of informal work in developing countries. Nevertheless, in developed or post-transition countries the problem of informal work cannot be ignored. Unfortunately, the literature for post-transition countries mostly focuses on estimating the size of informal work. However, a few studies are available which concern the problem of determinants of undertaking informal work and the reasons behind it. Th is article aims to: a) present some interesting examples of research on informal work in Poland which focus on the determinant of informal employment; b) underline the challenges for further research.

PL

Praca nierejestrowana jest zjawiskiem powszechnym na świecie. Jednak badania nad nią skupiają się głównie na krajach rozwijających się, rzadko zaś na gospodarkach rozwiniętych albo potransformacyjnych. Fakt ten można wytłumaczyć zdecydowanie większymi rozmiarami pracy nierejestrowanej w krajach rozwijających się. Problem ten nie może jednak zostać zignorowany zarówno w krajach rozwiniętych, jak i krajach potransformacyjnych. Niestety literatura dotycząca pracy nierejestrowanej dla tej ostatniej grupy krajów skupia się głównie na szacowaniu jej rozmiarów. Istnieje jednak kilka badań, które zajmują się determinantami podejmowania pracy nieformalnej i jej przyczynami. Celem tego artykułu jest: a) przedstawienie przykładów badań skupiających się na tych determinantach w przypadku Polski; b) podkreślenie wyzwań dla badań nad pracą nieformalną w przyszłości.

19

Ewolucja krzywej Laffera jako narzędzia analizowania unikania opodatkowania: od prostych modeli teoretycznych do modeli DSGE

63%

Cichocki S. , Kokoszczyński R.

Ekonomia. Rynek, Gospodarka, Społeczeństwo

|

2016

|

nr 45

7-27

PL

Od około 40 lat krzywa Laffera jest koncepcją wykorzystywaną do badania procesu unikania opodatkowania, choć w różny sposób i z różnymi efektami. W niniejszym artykule przedstawiamy, w oparciu o krytyczny przegląd literatury, główne nurty rozważań dotyczących krzywej Laffera poczynając od historycznie najstarszych modeli teoretycznych i studiów empirycznych poprzez bezpośrednie empiryczne szacunki powyższej krzywej aż do obecnie najczęściej wykorzystywanych modeli równowagi ogólnej, w tym zwłaszcza modeli wzrostu enodgenicznego. Dokonana analiza wskazuje, na podstawie omówienia zalet i wad tych podejść, na ich różną przydatność w badaniach unikania opodatkowania. Można sformułować wniosek, iż obecnie modele wzrostu endogenicznego, a zwłaszcza modele DSGE, stanowią odpowiednie podejście do analiz unikania opodatkowania korzystających z krzywej Laffera.

EN

Since about 40 years the Laffer curve is used to investigate tax evasion in different ways and with different results. In this paper we present, using a critical literature review, the main considerations related to the Laffer curve starting from historically oldest theoretical models and empirical studies, through direct empirical estimations of the Laffer curve to, widely used nowadays, general equilibrium models, in particular endogenous growth models. We show, by discussing the advantages and drawbacks of these approaches, their different usefulness in studying tax evasion. We conclude that currently endogenous growth models, particularly DSGE models, provide an appropriate approach for the analysis of tax evasion using the Laffer curve.

20

AML/CFT Approaches to Tax Evasion in Payment Institutions

63%

Bočánek M.

Financial Law Review

|

2021

|

tom 22

|

nr 3

185-200

EN

This article focuses on the issue of tax evasion and approach of compliance officers in payment institutions thereto. As tax evasion represents a phenomenon that remains attractive globally and certain percentage of economic activities will still remain connected to such illegal acting, it’s necessary that attention will be paid to it. The primary aim of this article is to identify and define effective methods of compliance officers or departments in relation to their clients or their transactions where certain elements or aspects of tax evasion activities can be detected, in particular based on the obligations vested in national acts, covered by the Directive (EU) 2018/843 of the European Parliament and of the Council of 30 May 2018 amending Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, and amending Directives 2009/138/EC and 2013/36/EU (hereinafter referred to only as the “AML Directive”). Hypothesis of this article will test the statement that compliance department applies adequate methodology and properly worded questions may differentiate between clients that are putting their efforts into money laundering, in particular tax evasion, and clients with legal intentions. First part of this article will describe existing legal framework covering the area of money laundering where the method of analysis, synthesis and descriptive method will be applied. Second part of this article focuses on respective approaches to different tax evasion efforts with the main methods of deduction, synthesis and empirical research. Certain element of comparative analysis will be applied as well. Weakness of this topic is the insufficiency of expert literature for this area when majority of sources come mainly from the publishing of international organisations and partially from the monographies of different authors covering this area only in a form of a side topic. Based on this fact, this work is mostly based on sources from international organisations as from monographies.