TAX ASPECTS OF SHARING ECONOMY IN THE CONTEXT OF THE SHADOW ECONOMY ON THE EXAMPLE OF THE PODKARPACKIE VOIVODESHIP
DOI:
https://doi.org/10.15290/oes.2022.03.109.12Słowa kluczowe:
sharing economy, personal finance, shadow economy (grey economy), tax fraudsAbstrakt
Purpose – 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 authors’ own research.
Research method – The implementation of the aim required the use of the direct method – a questionnaire.
The results of empirical research from years 2016–2022 carried out in the Podkarpackie Voivodeship
are presented.
Results – The paper 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.
Originality/value/implications/recommendations – 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 great
the scope of unrecorded transactions made within the sharing economy in the area of Podkarpackie
Voivodeship is. In the future, it is necessary to continue research in the marked area.
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open questions, “Open Economy”, vol. 1(1), pp. 1–29.
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economies of 110 countries all over the world. Centre for Tax System Integrity Workshop on’ Is
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approach, “International Journal of Economic Perspectives”, vol. 5(4), pp. 347–362.
Williams C.C., 2010, Evaluating competing theories of the shadow economy: some lessons from
an English locality, “International Journal of Economic Perspectives”, vol. 4(2),
pp. 391–402.
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Aslan A., Dio Caisar Darma, Wijaya A., 2019, Have Village Funds Impact Growth Economy
And Poverty Rate?, “International Journal Of Scientific & Technology
Research”, vol. 8(10), pp. 2601–2605.
Cassel D., Caspers A., 1984, Was ist Schattenwirtschaft? Begriff und Erscheinungsformen der
Sekond Economy, Wisrtschaftswissenschaftliches Studium, Heft 1, pp. 1–7.
COM, 2016, https://eur-lex.europa.eu/legal-content/PL/TXT/?uri=CELEX:5201
6DC0356, [date of entry: 19.10.2022].
Dzierżawski K., 2006, Krótki kurs ekonomii praktycznej, Wydawnictwo Zysk i Spółka,
Warszawa.
Feige E.L., 1989, The underground economy. Tax evasion and information distortion, Cambridge
University Press, Cambridge.
Felson M., Spaeth J.L., 1978, Community Structure and Collaborative Consumptions: A routine
activity approach, “American Behavioral Scientist”, 21 March–April, pp. 614–624.
Fundowicz J., Łapiński K., Wyżnikiewicz B., Wyżnikiewicz D., 2019, Szara strefa 2019,
Instytut Prognoz i Analiz Gospodarczych, Warszawa.
Fundowicz J., Łapiński K., Wyżnikiewicz B., Wyżnikiewicz D., 2020, Szara strefa 2020,
Instytut Prognoz i Analiz Gospodarczych, Warszawa.
Hamari J., Sjöklint M., Ukkonem A., 2015, The sharing economy: Why People Participate in
Collaborative Consumption, “Journal of the Association for information Science and
Technology”, no. 7, pp. 1–13.
Imamoglu H., 2021, The role of financial development on the underground economy in regards to
Europe’s 2020 strategy, “Economic System”, vol. 45(2), pp. 1–8.
Kalinowski M., 2001, Granice legalności unikania opodatkowania w polskim systemie podatkowym,
TNOiK, Toruń.
Kelmanson B., Kirabaeva K., Medina L., 2021, Europe’s Shadow Economies: Estimating
Size and Outlining Policy Options, International Monetary Fund, IMF eLibrary lipiec
2021, https://www.elibrary.imf.org/view/books/071/29292-9781513575919-en
/ch003.xml, [date of entry: 19.10.2022].
Kochel A., 2018, Podatkowe aspekty ekonomii współdzielenia w Polsce, „Prace Naukowe
UE we Wrocławiu”, nr 530, pp. 86–95.
Koufopoulou P., Williams C.C., Vozikis A., Souliotis K., 2019, Shadow Economy: definitions,
terms & theoretical considerations, “Advances in Management & Applied Economics”,
vol. 9(5), pp. 35–57.
Martinez J.C., 1984, La fraude fiscale, Presses universitaires de France, Paris.
Medina L., Schneider F., 2018, Shadow Economies Around the World: What Did We Learn
Over the Last 20 Years?, WP/18/17, “International Monetary Fund”, January.
Medina L., Schneider F., 2019, Shedding Light on the Shadow Economy: A Global Database
and the Interaction with the Official One, “Cesifo Working Papers”, No. 7987,
December.
Mróz B., 2001, Metody pomiaru gospodarki nieoficjalnej, „Ekonomista”, nr 1, pp. 93–110.
Nadolska A., Nadolski W., 2019, Ramy prawne aspektów sharing economy w Polsce,
„Zeszyty Prawnicze BAS”, nr 2(62), pp. 9–42.
Pozo S., 1996, Exploring the Underground Economy. Studies of Illegal and Unreported Activity,
W.E. Upjohn Institute for Employment Research, Kalamazoo.
Prawno-podatkowe aspekty ekonomii współdzielenia w Polsce, 2016, Raport (Współ)dziel
i rządź!, PWC www.pwc.pl, [date of entry: 19.10.2022].
Puschmann T., 2016, Alt R., Sharing Economy, “Business & Information Systems
Engineering”, February vol. 58(1), pp. 93–99.
Rachunki narodowe według sektorów i podsektorów instytucjonalnych w latach 2016–2019, 2021,
GUS, https://stat.gov.pl/obszary-tematyczne/rachunki-narodowe/roczne-rachunki-
narodowe/rachunki-narodowe-wedlug-sektorow-instytucjonalnych-w-latach-
2016-2019,4,16.html [date of entry: 19.10.2022].
Rachunki narodowe według sektorów i podsektorów instytucjonalnych w latach 2015–2018, 2020,
GUS, https://stat.gov.pl/obszary-tematyczne/rachunki-narodowe/roczne-rachunki-
narodowe/rachunki-narodowe-wedlug-sektorow-instytucjonalnych-w-latach-
2015-2018,4,15.html [date of entry: 19.10.2022].
Rachunki narodowe według sektorów i podsektorów instytucjonalnych w latach 2012–2015, 2017,
GUS, https://stat.gov.pl/obszary-tematyczne/rachunki-narodowe/roczne-rachunki-
narodowe/rachunki-narodowe-wedlug-sektorow-i-podsektorow-instytucjonalnych-
w-latach-2012-2015,4,12.html [date of entry: 19.10.2022].
Rachunki narodowe według sektorów i podsektorów instytucjonalnych w latach 2013–2016, 2018,
GUS, https://stat.gov.pl/obszary-tematyczne/rachunki-narodowe/roczne-rachunki-
narodowe/rachunki-narodowe-wedlug-sektorow-i-podsektorow-instytucjonalnych-
w-latach-2013-2016,4,13.html [date of entry: 19.10.2022].
Rajewski Z., Zienkowski L., 1995, Szara gospodarka w systemie rachunków narodowych,
„Z Prac Zakładu Badań Statystyczno-Ekonomicznych. Studia i Prace”, z. 223,
pp. 7–19.
Rezolucja Parlamentu Europejskiego z 19 stycznia 2016 r. w sprawie „W kierunku
aktu o jednolitym rynku cyfrowym (2015/2147(INI)), https://oeil.secure.europarl.
europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2015/2147
(INI) [date of entry: 23.10.2022].
Rezolucja w sprawie europejskiego programu na rzecz gospodarki dzielenia się
(2017/2003(INI), http:// www.europarl.europa.eu/doceo/dokument/A-8-2017-
0195_PL.html?redirect#title1 [date of entry: 19.10.2022].
Schneider F., Buehn A., 2018, Shadow Economy: Estimation Methods, Problems, Results
and Open questions, “Open Economics”, vol. 1, pp. 1–29, DOI 10,1515/openec-
2017-0001.
Schneider F., 2015, Size and Development of the Shadow Economy of 31 European and 5 other
OECD Countries from 2003 to 2015, www.Econ.jku.at/Schneider/foles/publications
[date of entry: 19.10.2022].
Schneider F., 2004, The Size of the Shadow Economies of 145 Countries all over the World,
First Results over the Period 1999 to 2003, IZA, Discussion Paper, no. 1431.
Schneider F., Williams C., 2013, The Shadow Economy, Institute of Economic Affairs,
Profile Books, Ltd. – Hobbs the Printers, London.
Schneider F., Buehn A., 2018, Shadow economy: estimation methods, problems, results and
open questions, “Open Economy”, vol. 1(1), pp. 1–29.
Schneider F., 2019, The value added of underground activities: size and measurement of the shadow
economies of 110 countries all over the world. Centre for Tax System Integrity Workshop on’ Is
There Economic Integrity in the Tax System?, https://openresearch-repository.anu.edu.
au/bitstream/1885/155664/1/Schneider.pdf [date of entry: 23.10.2022].
Statistical Yearbook of Podkarpackie Voivodeship, Statistical Office in Rzeszów,
December 2021, pp. 29–63, https://rzeszow.stat.gov.pl/en/publications/statistical-
yearbook/statistical-yearbook-of-podkarpackie-voivodship-2021,1,15.html
[date of entry: 23.10.2022].
Szara strefa w Polsce, 2019, Polski Instytut Ekonomiczny, Policy Paper, nr 7.
Teczka trendów 2012, Raport 4P Research Mix, www.4prm.com/trendy/teczka_
trendow.html [date of entry: 19.10.2022].
Torgler B., 2007, Tax Compliance and Tax Morale. A Theoretical and Empirical Analysis,
Edward Elgar Publishing Limited, Massachusetts.
Ulfah Y. et al., 2020, Employees are faced with whistleblowing reporting channel alternatives:
Which one is more desirable?, “Revista Espacios”, vol. 41(31), pp. 18–32.
Wagner T., Dudka A., 2022, Podatek cyfrowy – czy wprowadzenie go jest coraz bliżej?, EY,
Polska, ey.com/pl_pl/tax/podatek-cyfrowy-coraz-blizej [date of entry: 19.10.2022].
Wahyuningsih D., et al., 2020, Why dynamic capacity influences the quality of management
accounting Information systems in the public sector?, “International Journal of Psychosocial
Rehabilitation”, Vol. 24(10), pp. 4032–4044.
Williams C.C., 2011, Blurring the formal/informal economy divide: beyond a dual economies
approach, “International Journal of Economic Perspectives”, vol. 5(4), pp. 347–362.
Williams C.C., 2010, Evaluating competing theories of the shadow economy: some lessons from
an English locality, “International Journal of Economic Perspectives”, vol. 4(2),
pp. 391–402.
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TAX ASPECTS OF SHARING ECONOMY IN THE CONTEXT OF THE SHADOW ECONOMY ON THE EXAMPLE OF THE PODKARPACKIE VOIVODESHIP. (2022). Optimum. Economic Studies, 3 (109), 166-179. https://doi.org/10.15290/oes.2022.03.109.12
