TAX ASPECTS OF SHARING ECONOMY IN THE CONTEXT OF THE SHADOW ECONOMY ON THE EXAMPLE OF THE PODKARPACKIE VOIVODESHIP

  • MONIKA PASTERNAK-MALICKA
  • Tomasz Dębowski Uniwersytet w Białymstoku

Abstrakt

The aim of this article is an attempt to assess the scope of the shadow economy in transactions concluded within the sharing economy based on the author's own research. The implementation of the aim required the use of the direct method - questionnaire. The results of empirical research from years 2016-2022 are presented.The publication describes the essence and scope of the shadow economy, as well as the legal and tax aspects of the sharing economy. Parts of own survey research from years 2016-2022 on the issue under study are also presented. The obtained results of own research and the data taken from reports of other research centres do not give a clear answer to the question of how wide is the scope of unrecorded transactions made within the sharing economy in Poland. In the future, it is necessary to continue research in the marked area.

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2022-11-16
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