Istnienie szarej strefy jest uwarunkowane swobodnym i niekontrolowanym przepływem gotówkowym. Wprowadzone zmiany w ustawie SDG dotyczące obniżenia limitu płatności gotówkowych wpływa na większość przedsiębiorców. Dotychczasowa liberalna polityka państwa w tym zakresie stwarzała możliwości swobodnego regulowania zobowiązań gospodarczych w formie płatności gotówkowej. Sprzyjało to możliwości dokonywania nadużyć i oszustw podatkowych. Zmiana stanowiska ustawodawcy, tj. ograniczenie limitu płatności gotówkowych, jest ukierunkowana na monitorowanie transakcji w formie bezgotówkowej. Odstępstwo od tej formy płatności może skutkować obowiązkiem skorygowania kosztów uzyskania przychodów, zwiększeniem podstawy opodatkowania i w rezultacie koniecznością zapłaty do budżetu wyższego podatku. Celem artykułu jest przedstawienie skutków podatkowych ograniczenia limitu płatności gotówkowych w obrocie gospodarczym, w kontekście możliwości zwiększenia wpływów do budżetu na skutek ograniczenia szarej strefy.

The aim of this article is to present results of estimating grey economy in Poland and detailed presentation of chosen solutions of legal-organisational and IT type introduced to Polish tax system in order to limit grey economy. Design/Methodology/Approach: The authors presented detailed analyses of empirical material from reports and surveys including those from the Central Statistical Office, the State Fiscal Administration, the Institute of Forecasting and Economic Analyses and the Ministry of Finance moreover they also included results of estimating grey economy by international experts for Europe and the world. In the article a descriptive and analytical-synthetic method was used. The article is a continuation of many years of research in the area of grey economy. Findings: An evaluation of grey economy must take into consideration advantages and disadvantages. Negative points are falsifying economic statistics, decreasing tax incomes to the state budget, faulty construction of macroeconomic policy, false allocation of social funds. Functioning of economic entities in grey economy leads to destruction of social-economic life generating pathologies. An advantage of grey economy is an increasing number of working places, particularly for marginal workforce. People employed in this economy while not paying taxes directly, regulate indirect taxes, purchase goods and services taxed. Practical Implications: In order to more efficiently limit grey economy in Poland, it is necessary to constantly and systematically perform actions of a system type and not coercive. An important element is primary tax education and building tax mentality and morality. Originality/Value: The article presents a scope of actions taken and implemented by the government in the area of limiting grey economy in Poland in the last 5 yearseconomiclegal perspective of a problem. It constituted a basis for further research.

Artykuł dotyczy złożoności problemu ewidencjonowania kosztów reprezentacji i reklamy. Ostatnie lata wskazują na rosnący problem w interpretowaniu tych pozycji — stąd też koszty te zanalizowano na podstawie regulacji wynikających z ustawy o rachunkowości, ustawy o podatku dochodowym od osób prawnych, ustawy o podatku dochodowym od osób fizycznych i ustawy o podatku od towarów i usług VAT. Co więcej, w artykule zaprezentowane odmienne w czasie stanowiska w zakresie samego definiowania pojęć: reklama i reprezentacja, co w znaczą-cy sposób utrudnia ostateczne rozliczenia podatkowe, co zaś staje się źródłem sporów między podatnikiem a urzędem. Celem artykułu jest: prezentacja szczegółowych schematów ewidencyjnych wybranych działań marketingowych, określenie wydatków marketingowych, będących kosztami uzyskania przycho-dów w kontekście próby rozróżnienia reklamy od reprezentacji, a następnie ustalenie typów dzia-łań marketingowych, umożliwiających odliczenie podatku od towarów i usług VAT (naliczonego).

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.

AbstractIt is the labour market that decides about the popularity of a field of studies. The area where the highest number of job offers appears is reflected in the offers of universities. However, it is very often mentioned in many media that future students decide to choose social and humane studies whose market chances are evaluated on a relatively low level.In the past 10 years, because of the decrease in the birth rate, the number of Polish students at various universities declined to about 700,000 people. In these years, it was observed that the number of studying men and women declined (to almost 30%). The lowest decrease in the number of students was observed at technical universities because of the fact that, at that time, the number of female students increased there. The group of female students constitutes the one that has increased in numbers in the past 10 years.The authors of this article, using a multidimensional comparative analysis method, conducted a research on studying field preferences of female students, which is a dominant group of people studying at Polish universities.