Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/103871
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 SizeFormat 
ERSJ24(2B)A70.pdf266.97 kBAdobe PDFView/Open


Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.