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VAT jako źródło dochodów państwa i bariera dla prowadzenia działalności gospodarczej na podstawie badania własnego przedsiębiorstw z branży budowlanej w Polsce

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Szewczyk-Jarocka M., Nowacka A.

Pieniądze i Więź

2011

vol. 14

issue 4(53)

183-194

The economists and journalists often debate on the informal economy (grey area) and its impact on the Polish tax system and social security system. The article analyzes the impact of the informal economy on tax system, in particular the goods and services tax. The aim of this article is to estimate VAT tax as a barrier in running a business activity, and to study a relation between the kind of activities pursued by enterprises from the construction branch and the perception of VAT tax as a barrier in running a business activity, and diminishing state budget income. The personal study has been conducted for the purposes of the article. The study included a total of nationwide 239 companies operating in the construction industry. Enterprises from the services market constituted the biggest percentage. The research was quantifiable-qualitative and it was carried out by a computer-assisted call survey.

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1 Pieniądze i Więź

1 Nowacka A.

1 Szewczyk-Jarocka M.

1 2011

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VAT jako źródło dochodów państwa i bariera dla prowadzenia działalności gospodarczej na podstawie badania własnego przedsiębiorstw z branży budowlanej w Polsce