The Problem of the Grey Area in e-Trade in Poland
E-trade is one of the most buoyant ways of selling goods and services in Poland. All activity in this field is very attractive not only for marketing companies but also for auditing and fiscal authorities. The results of analyses show that on-line trading is threatened however by the existence of a...
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| Format: | Article |
| Language: | English |
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Akademia Zamojska
2018-01-01
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| Series: | Barometr Regionalny |
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| Online Access: | https://czaz.akademiazamojska.edu.pl/index.php/br/article/view/423 |
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| author | Anna Ćwiąkała-Małys Iwona Piotrowska |
| author_facet | Anna Ćwiąkała-Małys Iwona Piotrowska |
| author_sort | Anna Ćwiąkała-Małys |
| collection | DOAJ |
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E-trade is one of the most buoyant ways of selling goods and services in Poland. All activity in this field is very attractive not only for marketing companies but also for auditing and fiscal authorities. The results of analyses show that on-line trading is threatened however by the existence of a grey area. This refers, in particular, to non-registered business activity and avoidance of taxation on trade income. The aim of this article is to show the main risks of e-trade in Poland which may influence the state budget, and some legislative solutions which have an effect of a gradual limitation of fiscal fraud in e-trade. Source material constituted results of analyses that were conducted by the Polish Central Statistical Office, independent research units and studies by specialized marketing companies on the scope of the grey area in e-commerce in Poland. A comparative analysis of the size of the grey area shows that regardless of the difference in results of its measurements, the grey area is a common phenomenon. Accessibility of new technologies (computerization of enterprises and households and Internet accessibility) favors the development of e-commerce and the existence of a grey area within it.
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| format | Article |
| id | doaj-art-3bcaba8f67ff42f1b86c1017f48d38a9 |
| institution | Matheson Library |
| issn | 2956-686X |
| language | English |
| publishDate | 2018-01-01 |
| publisher | Akademia Zamojska |
| record_format | Article |
| series | Barometr Regionalny |
| spelling | doaj-art-3bcaba8f67ff42f1b86c1017f48d38a92025-07-04T20:50:45ZengAkademia ZamojskaBarometr Regionalny2956-686X2018-01-0115310.56583/br.423The Problem of the Grey Area in e-Trade in PolandAnna Ćwiąkała-Małys0Iwona Piotrowska1University of WrocławMinistry of Finance E-trade is one of the most buoyant ways of selling goods and services in Poland. All activity in this field is very attractive not only for marketing companies but also for auditing and fiscal authorities. The results of analyses show that on-line trading is threatened however by the existence of a grey area. This refers, in particular, to non-registered business activity and avoidance of taxation on trade income. The aim of this article is to show the main risks of e-trade in Poland which may influence the state budget, and some legislative solutions which have an effect of a gradual limitation of fiscal fraud in e-trade. Source material constituted results of analyses that were conducted by the Polish Central Statistical Office, independent research units and studies by specialized marketing companies on the scope of the grey area in e-commerce in Poland. A comparative analysis of the size of the grey area shows that regardless of the difference in results of its measurements, the grey area is a common phenomenon. Accessibility of new technologies (computerization of enterprises and households and Internet accessibility) favors the development of e-commerce and the existence of a grey area within it. https://czaz.akademiazamojska.edu.pl/index.php/br/article/view/423grey areae-tradetax avoidance |
| spellingShingle | Anna Ćwiąkała-Małys Iwona Piotrowska The Problem of the Grey Area in e-Trade in Poland Barometr Regionalny grey area e-trade tax avoidance |
| title | The Problem of the Grey Area in e-Trade in Poland |
| title_full | The Problem of the Grey Area in e-Trade in Poland |
| title_fullStr | The Problem of the Grey Area in e-Trade in Poland |
| title_full_unstemmed | The Problem of the Grey Area in e-Trade in Poland |
| title_short | The Problem of the Grey Area in e-Trade in Poland |
| title_sort | problem of the grey area in e trade in poland |
| topic | grey area e-trade tax avoidance |
| url | https://czaz.akademiazamojska.edu.pl/index.php/br/article/view/423 |
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