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EN
The article is devoted to the relation between the size of the informal sector and the taxation gap in Poland. The roots, dynamic of the informal sector were presented. The close attention was paid to different definitions of the informal sector, which cause different economic categories.
PL
W artykule przedstawiono związek między wielkością szarej strefy w Polsce a luką podatkową. Opisano podstawowe źródła szarej strefy i dynamikę jej zmian. Zwrócono uwagę na rozbieżności definicyjne, które rodzą odmienne kategorie ekonomiczne.
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