A Decadal Systematic Review of Factors Underlying Tax Compliance in the Informal Sector

Simbarashe Show Mazongonda

doi:10.18778/2082-4440.46.03

Autor

Simbarashe Show Mazongonda University of Lodz, Doctoral School of Social Sciences, Economics and Finance https://orcid.org/0000-0002-8518-6507

DOI:

https://doi.org/10.18778/2082-4440.46.03

Słowa kluczowe:

sektor nieformalny, opodatkowanie, przestrzeganie przepisów podatkowych, charakterystyka działalności, jakość zarządzania, moralność podatkowa, strategia podatkowa

Abstrakt

Nieformalna działalność gospodarcza w miastach pozostaje przedmiotem zainteresowania ekonomistów od ponad pięćdziesięciu lat. Od końca pierwszej dekady XXI wieku rośnie zainteresowanie dynamicznym rozwojem tego sektora. Jego funkcjonowanie poza formalnymi strukturami gospodarczymi budzi obawy związane z unikaniem opodatkowania i nieprzestrzegania przepisów. Dotychczasowe próby opodatkowania sektora nieformalnego często kończyły się niepowodzeniem, głównie z powodu nieuwzględniania jego zróżnicowanej natury. Skuteczność poboru podatków w tym obszarze zależy od poziomu zgodności podatkowej jego uczestników, jednak kwestia ta pozostaje słabo zbadana.

Niniejsze badanie podejmuje próbę wypełnienia tej luki poprzez analizę czynników wpływających na przestrzeganie przepisów podatkowych w sektorze nieformalnym. W tym celu przeprowadzono systematyczny przegląd literatury z lat 2015–2024, obejmujący publikacje indeksowane w bazach Scopus i Web of Science. Wyniki wskazują, że determinanty zgodności podatkowej można podzielić na cztery główne kategorie: jakość rządzenia, cechy operacyjne, moralność podatkową oraz skuteczność dotychczasowych i obecnych strategii fiskalnych. Elementy te są wzajemnie powiązane i tworzą złożoną sieć zależności.

Badanie wnosi wkład w rozwój dyskusji na temat opodatkowania sektora nieformalnego na trzech poziomach: 1) proponuje uporządkowane ramy analizy zgodności podatkowej, 2) dostarcza praktycznych wskazówek dla elastycznego i dopasowanego podejścia do opodatkowania, 3) stanowi punkt wyjścia dla prac legislacyjnych nad odrębnymi regulacjami dla sektorów formalnego i nieformalnego. Mając na uwadze ograniczenia badania – w tym zakres tematyczny i możliwość błędu doboru próby – przyszłe analizy mogą skupić się na zróżnicowaniu wewnątrz sektora nieformalnego, strategiach opodatkowania cyfrowego oraz przyczynach powstawania nieformalności, by lepiej zrozumieć ich wpływ na wyzwania podatkowe współczesnych gospodarek.

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