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Title: | The determinants of self-employment : evidence from self-employed persons in Poland |
Authors: | Jędruczyk, Elżbieta |
Keywords: | Self-employed -- Poland Self-employed -- Taxation -- Poland Fiscal policy -- Policy Tax incidence -- Poland |
Issue Date: | 2021 |
Publisher: | University of Piraeus. International Strategic Management Association |
Citation: | Jędruczyk, E. (2021). The determinants of self-employment : evidence from self-employed persons in Poland. European Research Studies Journal, 24(2B), 1014-1024. |
Abstract: | PURPOSE: The primary purpose of the research is to build a model that makes it possible to
define the categories of entities through which self-employment is used as a form of tax
optimization. This would facilitate the creation of more efficient tax instruments that prevent
false self-employment without discouraging real entrepreneurship. DESIGN/METHODOLOGY/APPROACH: The research method is a survey carried out from September 2020 on a representative sample of 400 Polish self-employed persons representing specific trades. Subsequently, machine learning classification algorithms were implemented to find factors characterizing self-employed persons with different tax-optimization attitudes. FINDINGS: The research results have shown that classification and regression tree (CART) and bootstrap aggregation (bagging) tree models can be helpful to determine whether a selfemployed person is likely to use self-employment as a tax optimization method. The three main factors determining classification are the self-employed person’s attitude towards risk, the industry in which they work, and the length of their business experience. PRACTICAL IMPLICATIONS: The research performed made it possible to identify factors that affect self-employed people’s attitude towards reducing their tax burden, in particular, to verify the scope of taxpayers becoming self-employed to reduce their tax burden (treating selfemployment as a form of tax optimization), and to determine whether there is a way to shape tax rules to encourage entrepreneurship while minimizing the risk of abuse such as forcing employees to become self-employed or people registering as self-employed to avoid taxation. ORIGINALITY/VALUE: I have proposed the opposite than pervious approach: this research is performed among self-employed persons to extend knowledge about their attitude toward becoming self-employed. This approach should be more efficient in understanding the process of individual decision-making between becoming an employee or self-employed. |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/103871 |
Appears in Collections: | European Research Studies Journal, Volume 24, Issue 2B |
Files in This Item:
File | Description | Size | Format | |
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ERSJ24(2B)A70.pdf | 266.97 kB | Adobe PDF | View/Open |
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