Misinvoicing as representation of 'grey zone' in Poland's foreign trade

• Authors: Gruszczynski M.
• Languages of publication: PL

Abstracts

EN

Misinvoicing can be one of the ways of evading constraints on the capital or current transactions in order to transfer profits, evade taxation or invest funds in markets to which the access is obstructed. The objective of this paper is to answer the following questions: can a hidden outflow or rather inflow of capital by means of misinvoicing be observed in the Polish foreign trade? Which are the directions of the capital flows that might be attributed to misinvoicing and which can be the transmission channels of the relevant capital (and trade transaction) flows from and to Poland?

Keywords

EN

FOREIGN TRADE (POLAND); MISINVOICING (POLAND)

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Wydział Nauk Ekonomicznych Uniwersytetu Warszawskiego
• Journal: Ekonomia. Rynek, Gospodarka, Społeczeństwo
• Year: 2004
• Issue: 13
• Pages: 24-38
• Document type: ARTICLE

Contributors

author

Gruszczynski M.

• M. Gruszczynski, Uniwersytet Warszawski, Wydzial Nauk Ekonomicznych, Katedra Makroekonomii i Teorii Handlu Zagranicznego, ul. Dluga 44/50, 00-241 Warszawa, Poland

Identifiers

CEJSH db identifier

05PLAAAA0035869