Ekonomiczne Problemy Usług (Jan 2015)

Zjawisko luki podatkowej w kształtowaniu warunków funkcjonowania przedsiębiorstw

  • Adam Adamczyk

Journal volume & issue
Vol. 116


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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.