Tax Optimization in the Context of the Grey Economy

Purpose: The purpose of the publication is to verify whether tax optimization can be identified with the grey economy, which mainly comes down to tax fraud. Design/Methodology/Approach: Achieving the goal required the use of the direct method – questionnaire. We presented the results of empirical research from 2011-2024. Findings: The paper describes the essence and scope of the grey economy, as well as the concept of tax optimization. Fragments of own survey research from 2011-2024 on the examined issue were also presented. The obtained results of own research and data taken from the literature do not provide a clear answer to the question of whether tax optimization is identical with tax fraud as a manifestation of the grey economy. In the future, it is necessary to continue research in the designated area. Practical Implications: In the paper we presented the essence of tax optimization in the context of the grey ares, which has had a permanent place in tax practice for years. It is also an important and still relevant issue as the results of previous experience indicate the debatability of many issues, but also raise new questions. Originality value: The publication uses original, multi-year research on the grey area in relation to tax optimization.