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Szara strefa w Europie

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  • Kraciuk, Jakub

Abstract

One of the most important problems in the economies of European countries is the existence of a shadow economy. Its share in GDP in the least economically developed Eastern European countries is more than three times higher than in the world's richest countries in Western Europe. Important aspects of the shadow economy are tax evasion or tax avoidance within the limits of law. Transnational corporations are the ones which most frequently take actions aimed at avoiding taxes. For this purpose, they make use of tax havens and transfer pricing. / Synopsis. Jednym z ważniejszych problemów występujących w gospodarkach krajów europejskich jest istnienie szarej strefy. Jej udział w PKB w najsłabiej rozwiniętych gospodarczo krajach Europy Wschodniej jest ponad trzykrotnie wyższy niż w najbogatszych krajach Europy Zachodniej. Ważnym aspektem funkcjonowania szarej strefy są oszustwa podatkowe lub też unikanie podatków w granicach prawa. Przedsiębiorstwami, które przede wszystkim prowadzą działania mające na celu unikania podatków, są korporacje transnarodowe. Wykorzystują w tym celu raje podatkowe oraz stosują ceny transferowe.

Suggested Citation

  • Kraciuk, Jakub, 2013. "Szara strefa w Europie," Problems of World Agriculture / Problemy Rolnictwa Światowego, Warsaw University of Life Sciences, vol. 13(28), pages 1-11, March.
  • Handle: RePEc:ags:polpwa:195254
    DOI: 10.22004/ag.econ.195254
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