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Ekonomiczne Problemy Usług. 2015;116

 

Journal Homepage

Journal Title: Ekonomiczne Problemy Usług

ISSN: 1896-382X (Print); 2353-2866 (Online)

Publisher: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego

LCC Subject Category: Social Sciences: Commerce: Business: Marketing. Distribution of products | Social Sciences: Finance

Country of publisher: Poland

Language of fulltext: English, Polish

Full-text formats available: PDF

 

AUTHORS

Adam Adamczyk (Uniwersytet Szczeciński)

EDITORIAL INFORMATION

Double blind peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 26 weeks

 

Abstract | Full Text

The problem of tax compliance gap is harmful not only for the state but also for enterprises. Existence of tax compliance gap distorts the competition between firms that pay taxes legally and those that operate in shadow economy. Tax compliance gap can also cause the rise in tax burdens of honest taxpayers because the state may flip unpaid taxes on them. Accordingly as well  state as  enterprises should be interested in bounding the tax compliance gap. The aim of paper is to answer the question if one can effectively decrease this problem.