Author(s): Monika Pasternak-Malicka
Abstract: The objective of the paper is an attempt to assess the impact of the scale of tax frauds on the financial security of the state. In the paper one tried to assess the relationship between the level of informal economy and the fiscal income of the state, but also, based on the survey research, to indicate whether unethical attitudes of taxpayers meet with social consent and constitute an incentive to bypass the tax law. Methodology: Achieving the goal required the use of descriptive and statistical methods, in particular the linear regression method. The direct method - questionnaire was also applied. Results: In the paper the essence of the informal economy in the years 1994-2018, as well as the ethical determinants of tax evasion in the light of the author’s own research from 2007-2020 were discussed. Based on statistical data, an attempt was made to assess the impact of the informal economy, understood as evasion of fiscal obligations, on tax revenues in Poland, based on the linear regression method. The scope of the phenomenon of tax pathology as the basic element of the shadow economy and its impact on the level of tax income seems to be confirmed by the relationship shown by the method of estimating the expected value - variable, which showed that the shadow economy, calculated according to F. Schneider’s estimates, was a factor in 94% determining the level of tax revenues in the years 2000-2017.
Keywords: financial security, informal economy, tax frauds, state finance
DOI: 10.37394/23207.2021.18.20WSEAS Transactions on Business and Economics, ISSN / E-ISSN: 1109-9526 / 2224-2899, Volume 18, 2021, Art. #20