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.

Purpose:The aim of this article is to analyse a process of introducing internal control and internal audit into finance management. Countries that were candidates to the European Union were obliged to introduce mechanisms of improving efficiency of public resource spending, including introduction of an independent audit and a new system of managing public units, oriented on fulfilled aims and tasks. Design/Methodology/Approach: The analysis was conducted with the usage of qualitative, comparative and praxeological methodology.

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After the Second World War, in the time of totalitarian leadership, economic and inter-company settlement rules were implemented for the management of the Polish economy and Polish enterprises. Their purpose was to control the use of resources and the implementation of plans as well as to increase the efficiency and rationality of management. The term efficiency was not used. The aim of the article is to investigate whether the internal economic settlement, an inherent part of which was cost accounting, had the features of efficiency accounting. The research was carried out by qualitative, comparative and praxeological methods. The chronological views of selected economists from the times of the Polish People’s Republic presented here indicate their significant evolution. With the end of the socialist economy, economists were writing about maximizing profits and the profitability of enterprises remaining on inter-company settlement, about the efficiency of their activities and financial independence. Cost accounting was modified to resemble the  normative cost accounting model that provided multi-sectional information for managing, including evaluation of efficiency. That is why a tool was used that was not connected with the centralized economy but was an example of modern solutions that were necessary in a totalitarian country for achieving the desired level of control over society.