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

Abstract

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.