Shadow Economy in Poland: Recent Evidence Based on Survey Data (SpringerBriefs in Economics)

The book provides an estimate of the size of the shadow economy in Poland. Using analogous data, it traces core determinants of the existence of the shadow economy in Poland. It compares results with neighbouring countries, and if possible, the remaining Central-Eastern economies. The book tells why the problem of the unreported economic activity matters; it presents the problem from different angles―economic, social and institutional. Next, it extensively reviews past research on the size and determinants of the shadow economy in Poland. It discusses available resources and empirical results showing the problem from micro-, and macroeconomic perspective. The authors present the methods used and the results of the survey, which are interpreted and discussed Finally it concludes on major drivers of shadow economy in Poland, providing recommendations and future research directions. The book is intended for practitioners and those seeking understanding of undeclared economic activities. Foreword Acknowledgements Contents Chapter 1: Introductory Words 1.1 To Begin 1.2 Setting the Context 1.3 Why Poland? 1.4 Aims and Scopes 1.5 The Structure References Chapter 2: Shadow Economy: Setting the Economic and Institutional Context 2.1 Shadow Economy 2.2 Why People Choose Shadow Economy? 2.2.1 Determinants of the Shadow Economy in Poland: Past Evidence References Chapter 3: How Large Is Shadow Economy? 3.1 How Large Is Shadow Economy? Methods to Estimate the Size of the Shadow Economy 3.1.1 Indirect Methods in Measuring Shadow Economy 3.1.2 Direct Methods in Measuring Shadow Economy 3.2 What Have We Learn So Far? Review of World-Wide Evidence References Chapter 4: Shadow Economy in Poland: Results of the Survey 4.1 Materials and Methods 4.2 Shadow Economy Index: Estimates for Poland 4.3 Tracing the Root Causes of the Shadow Economy in Poland 4.4 Discussion References Chapter 5: Conclusions and Recommendations 5.1 What We Have Aimed to and What We Have Found 5.2 Limitations and Further Research Directions 5.2.1 So What Comes Next? 5.3 Prospects for the Future References Appendix A: Survey Questionnaire Entrepreneurs’ Satisfaction with Business Climate/Informal Entrepreneurship in the CEE, CIS and Sweden Questionnaire Form External Influences Government Policy and Amount of Informal Business Company/Performance/Value Creation Attitudes/Tax Morale/Barriers to Business Appendix B: Survey Sample