“…This resulted in a compliance yield of £30.4 billion, or revenue that would not have been lost to the Exchequer (Keeling, 2022). However, in some quarters a common method of tax evasion employed by several companies worldwide is to operate covertly, evading the notice of tax authorities (Mititelu, Amzuica, Chiriac & Nișulescu, 2022). Poland has the largest subterranean economy in Europe, accounting for 26.6% of the nation's Gross Domestic Product (GDP); it is preceded by Greece and Italy, which have underground economies of 26.1% and 23.4% of GDP, alongside Switzerland, which has the smallest underground economy, accounting for 8.2% of GDP (Enste, 2018).…”