In Search for a Connection of Selected Variables on the Formation of Tax Gap in Personal Income Tax: The Example of Pola
The subject of the study is the income tax gap paid by natural persons in Poland. The study was conducted to determine the impact on the tax gap of changes in the number of income tax payers, the number of enterprises with foreign branches, and the number
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Abstract The subject of the study is the income tax gap paid by natural persons in Poland. The study was conducted to determine the impact on the tax gap of changes in the number of income tax payers, the number of enterprises with foreign branches, and the number of enterprises employing up to 9 people. The study hypothesized that changes in the number of income tax payers, as well as the number of enterprises have a significant impact on changes in the level of tax gap. To test this hypothesis the Pearson correlation coefficient was applied in the study. The study period covers the years 2008–2015. Studies have shown that changes in the number of taxpayers such as entrepreneurs or persons employed on the basis of an employment relationship indicate a tendency to change in the scope of the tax gap. No significant relationship was found between the parameters concerning enterprises and the size of the tax gap. The research is unique for being the first empirical study of its type in Poland. Keywords Gross tax gap · Net tax gap · Tax
1 Introduction The stability of public finances is the most desirable feature of modern economies. Fiscal authorities take a lot of effort to preserve it. In the era of globalization, the high probability of tax risk materialization leading to tax evasion significantly hampers this objective. It is therefore necessary to monitor the phenomenon of tax evasion and the factors determining it. Nowadays, EU countries and not only them, implement tax risk management policy. The measure widely used as part of the tax risk
A. Klonowska (*) Department of Risk Management and Insurance, Cracow University of Economics, Cracow, Poland e-mail: [email protected] © The Editor(s) (if applicable) and The Author(s), under exclusive licence to Springer Nature Switzerland AG 2020 M. H. Bilgin et al. (eds.), Eurasian Economic Perspectives, Eurasian Studies in Business and Economics 14/1, https://doi.org/10.1007/978-3-030-53536-0_6
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management policy is the tax gap, which treats the phenomenon of tax evasion in a uniform manner. The subject of the study is the income tax gap paid by natural persons in Poland and its determinants. The study was conducted to determine the impact on the level of tax gap in terms of the number of income tax payers, the number of enterprises with foreign branches and the number of enterprises employing up to 9 people (96% of the total population of nonfinancial enterprises in Poland constitute the smallest entities). The study hypothesized that changes in the number of income tax payers, as well as the number of enterprises have a significant impact on changes in the level of tax gap. In order to conduct the study, information from the reports on the implementation of the external risk management strategy, data resulting from information on the annual settlement of income tax payers paid by natural persons and information from national accounts were used. The study period covers the years 2008–2015. The originality of the study lies in the fact that so far no
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