... ; Choi and Thum, 2005 ; Friedman et al., 2000). While tax burden is a significant factor in determining whether firms and individuals operate in the formal or shadow economy, accounting for 45%–52% of SE activity (Schneider, 2009), high taxes do not always correlate with larger shadow...

...Valentina Kravchenko; Vadim Karapetov; Ignat Nechepurenko Purpose This study aims to identify the factors which influence the change in the volume of shadow economy in the countries of Europe to explain its growth or reduction through the change in the identified factors. This would help...

...Bogdan Mróz Purpose The purpose of this paper is to investigate the underlying causes, scale and scope as well as the effects of piracy as a form of the shadow economy throughout Poland, drawing on the findings of secondary studies and author’s questionnaire survey conducted in summer 2013...