The Problem of the Grey Area in e-Trade in Poland
The Problem of the Grey Area in e-Trade in Poland

Summary/Abstract: E-trade is one of the most buoyant ways of selling goods and services in Poland. All activity in this field isvery attractive not only for marketing companies but also for auditing and fiscal authorities. The resultsof 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 aimof this article is to show the main risks of e-trade in Poland which may influence the state budget, andsome legislative solutions which have an effect of a gradual limitation of fiscal fraud in e-trade. Sourcematerial 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 greyarea in e-commerce in Poland. A comparative analysis of the size of the grey area shows that regardlessof the difference in results of its measurements, the grey area is a common phenomenon. Accessibility ofnew technologies (computerization of enterprises and households and Internet accessibility) favors thedevelopment of e-commerce and the existence of a grey area within it.

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