Szara strefa w handlu elektronicznym na przykładzie Allegro.pl
Shadow economy in e-commerce as an example Allegro.pl

Summary/Abstract: Called the shadow economy (or informal economy) is determined that part of the production, which takes place in an unregistered and often illegal, without paying taxes and fees to the state. Elements of the hidden economy are both job “black” non-registered employee, as the functioning of repealing the company from paying taxes, illegal sale of goods or provided for a fee – but without notification to the authorities and to meet the tax requirements – services. Universal access to the Internet has caused the transfer to the virtual market business, especially trade, which thrives on auction platforms and electronic passages. With the possibility of selling on the Internet is used not only entrepreneurs but also individuals who most often do not report income earned on this account to the tax office thus functioning in the gray zone. In 2013, individuals on Allegro.pl sold nearly 47 million of goods worth nearly 5 billion PLN.

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