Transformations caused by increasing virtual connectivity reach all business touchpoints, but the surge towards digital technologies is not distributed evenly across European markets, with the Central & Eastern Europe (CEE) region showing the strongest diversity of digital adoption levels. This...

Purpose: The purpose of this paper is to provide an empirical insight into the functioning of the informal sector in Poland and highlight the reasons for involvement of economic agents in the new forms of the shadow economy. Design/methodology/approach: The paper is focused on the analysis of...

Purpose: The purpose of this paper is to present an up-to-date estimation of the tax gaps (TGs) of 35 countries (28 EU member states and 7 additional countries – Australia, Canada, Japan, New Zealand, Turkey, Switzerland and the USA, both as a percentage of the gross domestic product (GDP)...

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....