Szara strefa – definicje, przyczyny, szacunki. Polska perspektywa zjawiska

Pasternak-Malicka, Monika

doi:10.31268/studiabas.2019.11

Cited by 4 publications

(1 citation statement)

References 9 publications

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“…The willingness to compete is one of the main determinants of the company's decision to grant a loan. This is relevant in countries where the banking system is relatively underdeveloped, and companies must constantly strive to maintain a favorable position in the market (Horen, 2004, Khovrak & Petchenko, 2015, Osieczko, 2019, Pasternak-Malicka, 2019. For this reason, many enterprises decide to allow their contractors to make purchases with deferred payment terms (Baranovsky et al, 2020;.…”

Section: Literature Reviewmentioning

confidence: 99%

The impact of the COVID-19 pandemic on the due payments of Polish entreprises from selected industries

Dankiewicz

Balawejder²,

Tomczyk

et al. 2021

Investment Management and Financial Innovations

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The emergence of the COVID-19 pandemic has undoubtedly caused many perturbations, at the same time hindering the functioning and operation of enterprises from various industries, which, due to the often inability to conduct business, found themselves in a very difficult financial situation, with a difficult ability to settle their liabilities. Too high share of receivables that are not settled in a timely manner can result in various problems for enterprises, including, in particular, financial problems that can lead to large-scale bankruptcy. Considering a huge number of connections between individual entities, the bankruptcy of one may pose a risk of a wave of bankruptcy of others. The paper aims to analyze the impact of the COVID-19 pandemic on the payment situation of Polish enterprises. The research was conducted on the basis of an analysis of data on the payment situation of Polish enterprises from selected industries. Basic descriptive statistics was used in the study to characterize the material. The non-parametric Wilcoxon pair order test, which is the equivalent of the Student’s t-test for related variables, was used for the research. The research proved that at enterprises from almost every industry, the value of debts at the end of the second quarter of 2020 was higher than in the first quarter. It can therefore be concluded that the outbreak of the pandemic contributed to an increase in arrears, which, in turn, resulted in an increased risk of doing business. The greater the share of arrears with contractors, the greater the risk of financial problems at the enterprise, and hence the increased risk of bankruptcy.

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Section: Literature Reviewmentioning

confidence: 99%

The impact of the COVID-19 pandemic on the due payments of Polish entreprises from selected industries

Dankiewicz

Balawejder²,

Tomczyk

et al. 2021

Investment Management and Financial Innovations

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Shadow Economy: Setting the Economic and Institutional Context

Nikulin

Lechman

2021

SpringerBriefs in Economics

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Scale of Tax Frauds as A Threat to the State's Financial Security

Pasternak-Malicka

2021

Wseas Transactions on Business and Economics

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The objective of the paper is an attempt to assess the impact of the scale of tax frauds on thefinancial security of the state. In the paper one tried to assess the relationship between the level ofinformal economy and the fiscal income of the state, but also, based on the survey research, to indicatewhether unethical attitudes of taxpayers meet with social consent and constitute an incentive to bypassthe tax law. Methodology: Achieving the goal required the use of descriptive and statistical methods,in particular the linear regression method. The direct method - questionnaire was also applied. Results:In the paper the essence of the informal economy in the years 1994-2018, as well as the ethicaldeterminants of tax evasion in the light of the author's own research from 2007-2020 were discussed.Based on statistical data, an attempt was made to assess the impact of the informal economy,understood as evasion of fiscal obligations, on tax revenues in Poland, based on the linear regressionmethod. The scope of the phenomenon of tax pathology as the basic element of the shadow economyand its impact on the level of tax income seems to be confirmed by the relationship shown by themethod of estimating the expected value - variable, which showed that the shadow economy,calculated according to F. Schneider's estimates, was a factor in 94% determining the level of taxrevenues in the years 2000-2017.

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Szara strefa – definicje, przyczyny, szacunki. Polska perspektywa zjawiska

Cited by 4 publications

References 9 publications

The impact of the COVID-19 pandemic on the due payments of Polish entreprises from selected industries

The impact of the COVID-19 pandemic on the due payments of Polish entreprises from selected industries

Shadow Economy: Setting the Economic and Institutional Context

Scale of Tax Frauds as A Threat to the State's Financial Security

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