The underground economy in Poland and its control

Abstract

Analyses the underground economy in Poland as containing both hidden and illegal production: the former refers to illegal drugs, for example, and is not measured by the Polish Central Statistical Office, while the latter includes legal activities undeclared to the tax, customs, social security and statistical authorities. Reports that false claims for VAT and smuggling are two of the main economic crimes, while money laundering control is the official priority. Describes the three main sources of criminal regulation of underground economic activity: the Penal Fiscal Code, the Act on Counteracting Property Values Derived from Illegal or Undisclosed Sources into Financial Circulation, and the Criminal Code. Explains why the efficiency of the fiscal authorities in controlling the underground economy is thought inadequate.

Citation

Bojarski, J. (2004), "The underground economy in Poland and its control", Journal of Financial Crime, Vol. 11 No. 3, pp. 257-259. https://doi.org/10.1108/13590790410809176