@misc{Madurski_Szymon_Pojedynek_2020, author={Madurski, Szymon}, copyright={Copyright by Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego, 2023}, address={Wrocław}, howpublished={online}, year={2020}, publisher={E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego}, language={pol}, language={eng}, abstract={Grey area is a very complex phenomenon that leaves a mark in the economies of all countries. Without control, it has a very negative impact on economy, which is why various measures are taken to reduce it. However, one should not forget about the positive aspects of shadow economy. The purpose of this working paper is to present essential information of this phenomenon, taking into consideration its structure and historical aspects, as well as brief depiction of tools designed to limit the negative consequences of the grey area.}, title={Pojedynek Polski z gospodarką w cieniu, czyli szara strefa oraz sposoby jej ograniczania w pigułce}, keywords={grey area, shadow economies, Standard Audit File for Tax, Central Invoice Register, Split Payment, value added tax, tax gap}, }