ABSTRACT The main goal of this article is to advance the emergent research on tax evasion in Poland in the form of false self-employment (FSE), in particular to identify its causes. The dependent character of some self-employed workers is a big problem in the Polish economy, which has been completely unexplored because of the lack of available data. In this article, we use data from a survey of Polish companies. Our empirical results show the highest prevalence of FSE in construction and to lesser extent in the services and retail, at micro and small firms, and at firms whose owners or managers are characterized by lower tax morality.

中文翻译：

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虚假自雇的决定因素：波兰企业调查

摘要本文的主要目标是推进对波兰虚假自雇（FSE）形式的逃税的新兴研究，特别是确定其原因。一些个体经营者的依赖性是波兰经济中的一个大问题，由于缺乏可用数据，波兰经济一直处于未探索状态。在本文中，我们使用来自波兰公司调查的数据。我们的实证结果表明，FSE 在建筑业的流行率最高，在服务和零售业、微型和小型公司以及所有者或经理的税收道德较低的公司中，FSE 的流行程度较低。