Tax aspects of sharing economy in the context of the shadow economy on the example of the Podkarpackie Voivodeship

Abstract

Purpose – The aim of this article is an attempt to assess the scope of the shadow economy in transactions concluded within the sharing economy based on the authors’ own research. Research method – The implementation of the aim required the use of the direct method – a questionnaire. The results of empirical research from years 2016–2022 carried out in the Podkarpackie Voivodeship are presented. Results – The paper describes the essence and scope of the shadow economy, as well as the legal and tax aspects of the sharing economy. Parts of own survey research from years 2016–2022 on the issue under study are also presented. Originality/value/implications/recommendations – The obtained results of own research and the data taken from reports of other research centres do not give a clear answer to the question of how great the scope of unrecorded transactions made within the sharing economy in the area of Podkarpackie Voivodeship is. In the future, it is necessary to continue research in the marked area.