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1
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USEFUL GOVERNMENT EXPENDITURE INFLUENCE ON THE SHADOW ECONOMY

100%
Malaczewska P.
Metody Ilościowe w Badaniach Ekonomicznych
|
2013
|
vol. 14
|
issue 2
61-69
EN
This paper contains the attempt to describe the phenomenon of shadow economy as a zero-sum non-cooperative, normal form game between households and the government. In the model government spending can be treated as a government consumption or as an expenses that contribute to increased social welfare and for the provision of public goods and services. We conduct sensitivity analysis of Nash equilibrium in models with two different types of government expenditure and examine whether proposed models indicate a various mechanisms and determinants of the undeclared economic activity.
2

The Shadow Economy and Its Impact on National Competitiveness: The Case of Slovenia

100%
Zagoršek H., Jaklič M., Hribernik A.
South East European Journal of Economics and Business
|
2009
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vol. 4
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issue 1
37-50
EN
The paper presents a socioeconomic analysis of the phenomena of informal economic activity. It is argued that the shadow economy has been beneficial for Slovenian society since the 19th century and has significantly contributed to the success of the Slovenian economy under the socialist regime. During Slovenia's transitional phase it has stimulated the formal economy, soothed social tensions and allowed export-oriented enterprises to remain internationally competitive by paying lower wages and obtaining cheaper inputs. However, it hinders innovation, impedes entrepreneurship and maintains the status quo, and thus represents an obstacle for future economic development in Slovenia.
3
Content available remote

INFORMAL MARKET AS A RESULT OF SHADOW ECONOMY

100%
Mostenska T., Mostenska T. T.
Czech Journal of Social Sciences, Business and Economics
|
2015
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vol. volume 4
|
issue issue 2
23-30
EN
The analysis of the informal market and its impact on the economy of Ukraine is done in the article. The impact of the shadow economy on economic processes at macro and micro levels is significantly different, which was proved. Studies have also shown a significant impact of the informal market on all stages of the production and distribution: at the stage of forming production factors, use of labor in the informal sector, the distribution of finished goods and supplying for the user. The example of grain informal market in Ukraine presented the scope and trend of this economic phenomenon.
4
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Methodology of Shadow Economy Studies

100%
Lomsadze D. G.
Przedsiębiorstwo we współczesnej gospodarce - teoria i praktyka
|
2020
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vol. 1
|
issue 30
5-14
PL
Niniejszy artykuł dotyczy podstaw teorii badań szarej strefy opracowanej w Rosji. W artykule dokonano analizy różnych podejść do badań szarej strefy. Celem przeprowadzonego badania było uzasadnienie opracowania kompleksowego podejścia badawczego do badań w szarej strefie. Efektem podjętych badań jest propozycja zastosowania podejścia instytucjonalnego w ramach nowej teorii ekonomii instytucjonalnej jako najbardziej ogólnego, interdyscyplinarnego podejścia do studiów nad szarą strefą.
EN
This study considers the fundamentals of the shadow economy research theory developed in Russia. The variety of available approaches to shadow economy studies is analyzed. The study objective is to provide a rationale for the development of a comprehensive research approach to the shadow economy research. It is proposed to apply the institutional approach within the framework of the new institutional economic theory as the most general, interdisciplinary approach to the shadow economy studies.
5
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How the shadow economy can be detected in National Accounts

100%
Oinonen S., Virén M.
Przegląd Statystyczny
|
2021
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vol. 68
|
issue 2
20-37
EN
The paper examines how indicators of the shadow economy correspond to the National Accounts values. More precisely, we focus on household accounts assuming that the shadow economy should be visible in the difference between household income and consumption, as household (disposable) income is grossly underreported. Household consumption seems therefore to be a more accurate indicator in this context, as most shadow economy income is eventually spent on consumption. This implies that household savings figures should be negatively related to the values of the shadow economy; consequently, if the values relating to the shadow economy are high, savings should be low, or even negative, and vice versa. We verify this hypothesis using European cross-country data covering the years 1991-2017 with the application of MIMIC model calculations as a point of reference. The estimation results lend very little support to the hypothesis assuming that the shadow economy depresses household savings, even though we can otherwise explain comparatively well the cross-country variation in household savings and consumption growth rates.
6
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Does the shadow economy violate the Walras equilibrium?

100%
Buszko A.
Journal of Management and Financial Sciences
|
2022
|
issue 46
21-31
EN
The paper is devoted to examining the role of the shadow economy in the context of market equilibrium. The Walras theorem was used in order to highlight the role of the shadow economy in market equilibrium violation. Habitually, a majority of theories as well as models focus just on observed variables and latent factors are omitted. The shadow economy is an unprejudiced typical case in this respect. It exists in any economy and it very often influences market mechanisms significantly. A mathematical model was employed to exhibit dependence between the shadow economy and market equilibrium. Whenever the shadow economy is ignored in modeling market equilibrium, the market is proved to be balanced. The situation changes when the shadow economy is taken into account. Market equilibrium is difficult to be achieved.
7
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ОРГАНІЗАЦІЙНО-ЕКОНОМІЧНІ ЗАХОДИ ДЕТІНІЗАЦІЇ ЕКОНОМІКИ УКРАЇНИ

88%
О.С. Р.
Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne
|
2014
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vol. 19
EN
In the article are analysed scientific approaches in relation to determination of essence of shadow economic activity. Investigational forms of display and factors which influence on a volume shadow the sector of economy. A modern situation is analysed in relation to a fight against acorruption in Ukraine. The levers of organizational-economic mechanism of legalization ofeconomy of Ukraine are definite.
8
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MOŻLIWOŚCI ZMNIEJSZANIA ATRAKCYJNOŚCI ZATRUDNIENIA NIEREJESTROWANEGO

88%
Szulc A.
Polityka Społeczna
|
2015
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vol. 42
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issue 7(496)
38-41
EN
The starting point for the analysis of the possibility of reducing the attractiveness of the undeclared work is the definition of the phenomenon. Secondly, the analysis of the causes and consequences of the undeclared work is done. In the next part, a review of objectives and ways of policy towards the presence of unregistered employment is made. Article ends with the list of recommendations with regard to the possibility of reducing the attractiveness of undeclared work. The sources were books, journals, reports and statistics published in English and Polish.
PL
Analiza możliwości zmniejszania atrakcyjności zatrudnienia nierejestrowanego wymaga w pierwszej kolejności zdefiniowania opisywanego zjawiska. Kolejnym niezbędnym krokiem jest analiza przyczyn oraz skutków występowania zatrudnienia nierejestrowanego. W artykule przeprowadzono również przegląd celów i sposobów prowadzenia polityki wobec występowania zatrudnienia nierejestrowanego. Artykuł wieńczy zestawienie rekomendacji w zakresie możliwości zmniejszania atrakcyjności zatrudnienia nierejestrowanego. Źródłem informacji były pozycje książkowe, czasopisma, raporty publikowane w języku polskim i angielskim.
9
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Peculiarities of Shadow Economy in Crisis Conditions in Ukraine

88%
Demkovych T., Semiv L.
Zeszyty Naukowe Politechniki Częstochowskiej. Zarządzanie
|
2023
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vol. 1
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issue 51
48-64
EN
The article contains an analysis of the shadow economy at the time of quarantine restrictions and of Russia’s full-scale invasion of Ukraine using statistical, analytical and functional methods of scientific research. The aim of the study is to generalize the theoretical and methodological aspects of the shadow economy, to study the current state of shadow economy escalation in the conditions of quarantine restrictions and Russia’s full-scale invasion of Ukraine, and to systematize possible ways of legalizing the economy. Such a socio-economic process as the shadow economy, represents a number of shifts in the state budget structure, in particular regarding the indicator of tax revenues. In the conditions of crisis, the shadow economy can become both a driving force for balancing the economy and a threat, not only economic, but also a social one. In this article, this issue will be considered in more detail. Therefore, the dynamics of changes in the shadow economy has been considered both according to certain methods of assessing its level to the official GDP volume, and also by various economic sectors during the quarantine restrictions according to the data of the Ministry of the Economy of Ukraine. A diagram of the shadow economy factors was also developed and possible effective changes were pro-posed to overcome them, from which it is clear that the shadow economy needs not only a perfect assessment and specific data for its analysis, but also improvement of the management system, quality of public services and the readiness of people to come out of the “shadow”.
10
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Explaining Cross-National Variations in the Prevalence and Character of Undeclared Employment in the European Union

88%
Williams C. C., Sheffield University Management School U. o. S., C.C.Williams@sheffield.ac.uk
|
2014
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vol. 21
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issue 2
EN
The aim of this article is to evaluate the competing theories that variously explain the greater prevalence of undeclared employment in some countries either as: a legacy of under-development; a result of the voluntary exit from declared employment due to the high taxes, state corruption and burdensome regulations and controls, or a product of a lack of state intervention in work and welfare which leads to the exclusion of workers from the declared economy and state welfare provision. Analyzing the cross-national variations in the prevalence of, and reasons for, undeclared employment across the European Union using evidence from a 2007 Eurobarometer survey, the finding is that undeclared employment is less prevalent and more of the voluntary variety in wealthier, less corrupt and more equal societies possessing higher levels of social protection and redistribution via social transfers. The theoretical and policy implications are then discussed.
11
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Social determinants of the shadow economy in the small and micro-sized enterprise sector from the local perspective. Conclusions of empirical research

75%
Bednarski M.
Problemy Polityki Społecznej. Studia i Dyskusje
|
2019
|
issue 44(1)
87-100
EN
This paper presents economic and sociological determinants of the shadow economy in the small and micro-sized enterprise sector in Poland, based on empirical research. Special attention is paid to social embeddedness of this phenomenon. It is indicated that the shadow economy generates specific social problems, whole also solving some of them. The article concludes with some socio-economics policy suggestions.
PL
Artykuł prezentuje ekonomiczne i socjologiczne uwarunkowania funkcjonowania szarej strefy w sektorze mikro- i małych przedsiębiorstw w Polsce na podstawie badań empirycznych. Podkreślone jest tu społeczne zakorzenienie tego fenomenu. Wskazuje się, że szara strefa tworzy określone problemy społeczne, ale niektóre również rozwiązuje. Artykuł kończą sugestie pod adresem polityki społeczno-ekonomicznej.
12

Explaining the Undeclared Economy in Bulgaria: an Institutional Asymmetry Perspective

75%
Williams C. C., Franic J., Dzhekova R.
South East European Journal of Economics and Business
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2015
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vol. 9
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issue 2
33-45
EN
This paper proposes a way of explaining the undeclared economy that represents participation in undeclared work as a violation of the social contract between the state and its citizens, and as arising when the informal institutions comprising the norms, values and beliefs of citizens (civic morality) do not align with the codified laws and regulations of a society’s formal institutions (state morality). Drawing upon evidence from 1,018 face-to-face interviews conducted in Bulgaria during 2013, the finding is that the greater is the asymmetry between formal and informal institutions (i.e., citizens’ civic morality and state morality), the greater is the likelihood of participation in the undeclared economy, and vice versa. The outcome is that tackling the undeclared economy requires a focus upon reducing this lack of alignment of formal and informal institutions. How this can be achieved in Bulgaria in particular and South-East Europe and beyond more generally, is then discussed.
13
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Tax Morale For Overcoming The Shortcomings Of Shadow Economy

75%
Lomsadze D. G.
Przedsiębiorstwo we współczesnej gospodarce - teoria i praktyka
|
2021
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vol. 1
|
issue 32
5-17
PL
W opracowaniu rozważane są podstawowe problemy szarej strefy w kontekście badania jej ujawnienia w otoczeniu rynkowym. Jako przykład posłużyła koncepcja morale podatkowego. Główny cel badania polega na dostarczeniu uzasadnienia dla oszacowania wpływu morale podatkowego na rozmiar i przejawy rosyjskiej szarej strefy. W badaniach wykorzystano zarówno rosyjskie, jak i międzynarodowe opracowania na ten temat.
EN
The study considers the basic problems of the shadow economy in the context of investigating its exposure to the market environment market. The tax morale concept was used as an example. The key study objective is to provide a rationale for estimating the tax morale effects on the Russian shadow economy size and manifestations. This research utilized both Russian and international studies on the subject.
14
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Determinanty zatrudnienia nierejestrowanego w Polsce w okresach wysokiej i niskiej koniunktury

75%
Cichocki S., Tyrowicz J.
Gospodarka Narodowa. The Polish Journal of Economics
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2011
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vol. 246
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issue 3
1-27
EN
The article examines changes in the determinants of unregistered employment in Poland during periods of high and low economic growth. Using Labor Force Survey data and probit models, the authors analyze the structure and determinants of unregistered employment in 2003 and 2008. In 2003 unemployment ran high, while in 2008 joblessness was relatively low and accompanied by high wage pressure. The authors look at two groups of workers in the context of unregistered employment: those officially unemployed and those officially employed but seeking to supplement their incomes by taking up jobs in the unregistered segment of the economy. After analyzing changes in basic demographic and socioeconomic variables, Cichocki and Tyrowicz conclude that unemployed individuals tend to take up jobs in the unregistered segment of the economy both when the labor market suffers from high unemployment and when wage pressure rises. Generally, the bargaining position of employees with regard to employers improved when the labor market revived and when the unregistered segment of the economy shrank in terms of both individual sectors and qualifications. Young unemployed people find it relatively easier to get informal work, the authors conclude, while no specific factors force young employees to look for jobs in the shadow economy. Theoretically, the tax-evading, unregistered segment of the economy could be expected to display pro-cyclical changes, the authors say, shrinking in times of fast economic growth and expanding in periods of poor macroeconomic trends. But in reality the shadow economy provides a considerable measure of flexibility to employers, as a result of which unregistered employment tends to display countercyclical behavior, according to Cichocki and Tyrowicz.
15
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Segmentacja populacji a szacowany rozmiar szarej strefy

75%
Dymarski K.
Gospodarka Narodowa. The Polish Journal of Economics
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2013
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vol. 265
|
issue 7-8
133-155
EN
The article aims to ascertain how different assumptions about population segmentation affect the estimated size of the shadow economy, measured according to a method proposed for the first time by Pissarides and Weber [1989]. The method uses household survey data and applies a set of criteria to divide the population into households that operate fully legally in the formal, registered segment of the economy and those that generate incomes in the unregistered, tax-evading segment of the economy, referred to as the shadow economy. The author measures the size of the shadow economy by modeling the relationship between income and expenses. He looks at how measurements can be affected by the use of different definitions of a specific set of criteria and also comes up with a set of completely different criteria for dividing the population than those usually proposed in the literature on the subject. A study based on U.S. data (Consumer Expenditure Survey) for the 1980-2003 period shows that the way in which the population is divided is of fundamental importance to estimating the size of the shadow economy with the Pissarides and Weber [1989] method, Dymarski says. Depending on the segmentation criterion, estimates varied significantly. The upper limit for the size of the shadow economy as a percentage of GDP ranged from under 10% to around 40%. However, findings by other authors suggest that the 40% level is improbable, according to Dymarski. The author also argues that the criterion on the basis of which the population is divided is far more important than the definitions used.
PL
Celem artykułu jest sprawdzenie jak przyjęcie odmiennych założeń odnośnie podziału badanej populacji wpływa na estymowaną wielkość szarej strefy, generowaną w oparciu o metodę zaprezentowaną po raz pierwszy przez Pissaridesa i Webera [1989]. We wspomnianej metodzie, wykorzystuje się dane ankietowe gospodarstw domowych i zgodnie z określonym kryterium, dzieli populację na grupę gospodarstw czerpiących dochody w ramach szarej strefy oraz grupę gospodarstw funkcjonujących w pełni w gospodarce rejestrowanej. Modelując zależności między dochodami a wydatkami, szacuje się rozmiar szarej strefy. W artykule ukazano wpływ dwóch efektów na estymowany rozmiar szarej strefy. Po pierwsze, efektu różnego zdefiniowania tego samego kryterium przyjętego do podziału populacji, po drugie, efektu zastosowania zupełnie innego, niż proponowane w literaturze, kryterium podziału próby. Z przeprowadzonego badania, na przykładzie danych amerykańskich (Consumer Expenditure Survey) obejmujących lata 1980-2003, wynika, że sposób podziału populacji ma ogromne znaczenie w estymacji wielkości szarej strefy, zgodnie z metodą Pissaridesa i Webera [1989]. W zależności od zastosowanego kryterium segmentacji populacji, otrzymano istotnie różne oszacowania. Górna granica rozmiaru szarej strefy w relacji do PKB kształtowała się poniżej 10% lub w okolicach 40%. Na podstawie wyników badań innych autorów wartość 40% uznano jednak za mało prawdopodobną. Przeprowadzone badanie sugeruje również, że o ile wybór cechy dzielącej populację jest kluczowy, o tyle sam sposób jej zdefiniowania ma mniejsze znaczenie.
16

Poker a zakłady wzajemne – gry hazardowe online po nowelizacji ustawy hazardowej ze szczególnym uwzględnieniem wpływów z opodatkowania

75%
Frańczuk M., Knurowska I.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
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2013
|
issue 919
19-32
EN
The study presents a reflection on the effects of changes in the Act of 19 November 2009 on gambling (Journal of Laws of 2009 No. 201, item. 1540, as amended). The paper highlights the key issues of a legal regulation on the clear statutory prohibition of organising and participating in online games such as poker, while allowing the possibility of organising and participating in online games, which are a form of betting. The main focus is on the impact of changes to the existing regulations on the activation of the shadow economy and tax revenues. The paper presents comparative legal mechanisms used on these issues under foreign laws of some West European countries.
17
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Ekonomiczne i finansowe przyczyny szarej strefy w Unii Europejskiej

75%
Pukin P.
Catallaxy
|
2020
|
vol. Volume 5
|
issue Issue 1 June 2020
13-23
PL
Motywacja: Szara strefa jest problemem o zasięgu globalnym ze względu na powiązania gospodarcze oraz migracje ludności. Nieoficjalna gospodarka występuje w każdym państwie. Jej poziom oraz charakterystyka są uwarunkowane przez czynniki społeczno-kulturowe, ekonomiczne oraz polityczno-prawne. Cel: Celem artykułu jest wskazanie przyczyn powstania i opis rozwoju zjawiska szarej strefy w państwach Unii Europejskiej (UE). Materiały i metody: Wykorzystano krytyczną analizę literatury przedmiotu, zarówno polskojęzycznej, jak i zagranicznej oraz analizę statystyczną. Materiał empiryczny stanowią dane Banku Światowego, Międzynarodowego Funduszu Walutowego, Fundacji Heritage oraz organizacji Transparency International. Wyniki: W 2016 roku odnotowano silną zależność między poziomem szarej strefy a Indeksem Wolności Fiskalnej, Indeksem Percepcji Korupcji oraz PKB per capita. Zdecydowanie słabsza zależności wystąpiła między skalą nieoficjalnej gospodarki a stopą bezrobocia. Jednak nie można uznać, że nie jest to czynnik wpływający na podjęcie decyzji o uczestnictwie w szarej strefie.
EN
Motivation: The shadow economy is a global problem due to economic links and population migrations. An unofficial economy exists in every country. Its level and characteristics are determined by the socio-cultural, economic and political-legal factors. Aim: The aim of this article is to identify the causes of the shadow economy phenomenon and the description of its development in the European Union countries. Materials and methods: A critical analysis of the literature on the subject, both Polish and foreign, and a statistical analysis were used. Empirical material is the data of the World Bank, the International Monetary Fund, the Heritage Foundation and Transparency International. Results: In 2016, there was a strong relationship between the level of the shadow economy and the Index of Economic Freedom, the Index of Corruption Perception and GDP per capita. A much weaker relationship occurred between the scale of the unofficial economy and the unemployment rate. However, it cannot be concluded that this is not a factor influencing the decision to participate in the shadow economy.
18
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Szara strefa w gospodarce i metody jej zwalczania w zakresie ograniczania skali nierejestrowanych transakcji

75%
Jakubowska M.
Catallaxy
|
2019
|
vol. Volume 4
|
issue Issue 2 December 2019
87-94
PL
Motywacja: Szara strefa ciągle pozostaje problemem niewystarczająco zbadanym, a mającym bardzo duży i negatywny wpływ na funkcjonowanie gospodarki. Stanowi problem nie tylko dla budżetu państw, ale także jedno z zagrożeń dla legalnie działających przedsiębiorstw. Cel: Celem głównym artykułu jest identyfikacja szarej strefy z uwzględnieniem przyczyn jej rozwoju. Jako cel szczegółowy przyjęto wskazanie metod walki z szarą strefą w zakresie ograniczania skali nierejestrowanych transakcji. Materiały i metody: W artykule wykorzystano analizę źródeł wtórnych, a także literatury przedmiotu. Wyniki: Na podstawie przeprowadzonej analizy można uznać, że problem istnienia szarej strefy w gospodarce jest ciągle aktualny. Jedną z metod walki z szarą strefą, szczególnie w obszarze skali nierejestrowanych transakcji, są działania promujące rozwój obrotu bezgotówkowego. Zwrócono także uwagę na możliwość blokowania rozwoju obrotu bezgotówkowego przez przedsiębiorstwa działające w szarej strefie. Problem ten wymaga jednak pogłębionych, kompleksowych badań w przyszłości.
EN
Motivation: The shadow economy is still an insufficiently researched problem that has a very large and negative impact on the functioning of the economy. It is a problem not only for the state budget, but also one of the activities for legally operating enterprises. Aim: The main aim of the article is to identify the shadow economy, taking into account its development. The specific aim is to indicate the methods of combating the shadow economy in reducing the scale of unregistered transactions. Materials and methods: In the article the analysis of secondary sources as well as the literature on the subject was used. Results: Based on the conducted analysis, it can be concluded that the problem of the existence of a shadow economy in the economy is still current. One of the methods of combating the shadow economy, especially in the area of unregistered transactions, are activities that promote the development of cashless transaction. Attention was also paid to the possibility of blocking the development of non-cash transactions by enterprises operating in the shadow economy. However, this problem requires in-depth, comprehensive research in the future.
19
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Impact of shadow economy and corruption on tax efficiency

75%
Buszko A., Skorwider-Namiotko J.
Journal of Management and Financial Sciences
|
2021
|
issue 42
9-24
EN
Shadow economy exists in any economy, having a substantial impact on legal economy. It can be conducted separately, but most often it brings about significant consequences to the economic order. It is, therefore, very important to identify the relationships among factors fostering shadow economy. The universal roots of shadow economy are generally recognised, but there is still a considerable area left to be explored. Even though much attention is paid to taxes as the main cause of shadow economy, few investigations have been dedicated to tax effectiveness in terms of social budget expenditure versus total budget revenue. The aim of the study was to investigate the dependence between social budget spending and shadow economy performance. The MIMIC approach was employed to assess the level of shadow economy in selected OECD countries. Furthermore, the correlation between overall tax burdens and shadow economy was estimated. Moreover, the correlation between social spending and tax burdens was assessed. The correlation value between overall social budget expenditure and shadow economy was calculated to be high, at – 0.6682. This means quite a strong negative correlation. The higher level of social spending reduces shadow economy performance. However, the correlation level between overall tax burdens and shadow economy is positive, reaching the level of 0.4458. There is a very strong positive correlation between overall tax burdens and social budget spending, estimated at 0.8984. Based upon the results, it can be concluded that close attention should be paid to tax effectiveness and its relationship with shadow economy performance.
20

Istota i znaczenie szarej strefy w krajach członkowskich Unii Europejskiej

75%
Misztal P.
Roczniki Ekonomii i Zarządzania
|
2018
|
vol. 10(46)
|
issue 2
21-35
PL
Szara strefa jest pojęciem różnorodnym i obejmującym wiele zjawisk, których wspólną cechą jest pozostawanie poza kontrolą państwa. Złożoność definicyjna tego pojęcia ma również swoje konsekwencje m.in. w jej odpowiednim pomiarze i tworzeniu precyzyjnych mechanizmów ukierunkowanych na jej zwalczanie. Szara strefa ciągle się zmienia i dostosowuje do aktualnych warunków rynkowych. W szczególności najnowsze zmiany sposobów pracy i modeli biznesowych, rozwój gospodarki cyfrowej, szersze zmiany społeczne i globalizacja powodują, iż pojawiają się nowe działania w szarej strefie, a niektóre istniejące rozszerzają swoją intensywność i zakres. Zjawiska te mogą tworzyć nowe problemy społeczne i potencjalnie mogą podważyć przestrzeganie przepisów podatkowych w szerszym zakresie. Dlatego celem niniejszej publikacji jest zdiagnozowanie głównych obszarów działalności w ramach szarej strefy, z jednoczesnym wskazaniem przyczyn oraz skutków ekonomicznych jej funkcjonowania, a także określenie znaczenia szarej strefy w krajach członkowskich Unii Europejskiej.
EN
The shadow economy is a diverse concept and encompasses a series of phenomena whose common feature is the fact that it is beyond the control of the state. The complexity of the definition of the shadow economy also has its consequences, among others in its proper measurement and creating precise mechanisms aimed at combating it. The underground economy is constantly changing and adapting to current market conditions. In particular, the latest changes in the ways of working and business models, the development of the digital economy, wider social changes and globalization make new activities appear in the shadow economy and some existing ones expand their intensity and scope. They can create new social problems and may potentially undermine tax compliance in a wider scope. Therefore, the aim of this publication is to diagnose the main areas of activity in the shadow economy, with simultaneous indication of the causes and economic effects of its functioning and to determine the importance of the shadow economy in the EU member states.
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