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1 Introduction and Literature Review
The shadoweconomy and its determinants are of great interest to academic researchers and policy-makers – the amount of economic knowledge in this field is constantly increasing. It is known that economic entities operating in the shadoweconomy often pay bribes ( Dreher and Schneider, 2010 ; Goel and Saunoris, 2014a ). Bribes, unlike taxes, involve unpredictable distortions in the uncertain and discretional use of government power ( Cieślik and Goczek, 2018 ). This provides costs to business, and alongside, with