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.

Polish fiscal administration is forced to implement more updated IT tools and various system solutions which are to limit the grey area and stabilise tax earnings to the state budget. In 2017, within the changes in VAT, new solutions were implemented in order to limit the tax frauds and improve collectability of VAT tax.