Obniżenie limitu płatności gotówkowych jako element efektywnego ograniczania szarej strefy w Polsce
The drop of cash payment as a part of an effective grey area reduction in Poland

Summary/Abstract: The existence of grey area is conditioned by free and uncontrolled cash turnover. All the changes that were introduced in the act on freedom of business activity to reduce the limit of cash payments in a significant way will influence most entrepreneurs. Previous liberal state policy in this field created possibilities for free regulations of commitments on introducing economic transactions in a form of cash payments. The change of legislator’s attitude i.e. the reduction of cash payment limit is oriented to monitor a transaction in a cashless form. Deviation from this form of payment may have an effect in an obligation to correct tax deductible expenses; increase the taxation base and as a result it will be inevitable to pay higher tax to the state budget.

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