Search results for: TAX MORALITY

• The Determinants of False Self-Employment: A Survey of Polish Enterprises

  Publication

  • D. Nikulin

  - EASTERN EUROPEAN ECONOMICS - Year 2021

  The main goal of this article is to advance the emergent research on tax evasion in Poland in the form of false self-employment (FSE), in particular to identify its causes. The dependent character of some self-employed workers is a big problem in the Polish economy, which has been completely unexplored because of the lack of available data. In this article, we use data from a survey of Polish companies. Our empirical results show...

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• Driving forces of informal employment: An empirical study based on Polish enterprise data

  Publication

  • D. Nikulin

  - Entrepreneurial Business and Economics Review - Year 2023

  Objective: The article aims to indicate the determinants of informal employment in registered enterprises using company-level evidence from Poland. Research Design & Methods: The survey conducted among Polish small and medium-sized (SME) enterprises in 2018 was used to find the driving forces of informal employment in Poland. The adequate sample comprised 952 representative surveys derived from the computer-assisted telephone...

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