We estimate the size of income underreporting in Poland by following and extending the consumption method of Pissarides and Weber (1989). Our study shows that underreporting of income occurs among households with income from self-employment. We do not find any significant underreporting activity by the employees working in the private sector. The main findings indicate that roughly one-fourth of the total income of self-employed households is not reported in Poland. This share varies between 20 to 30 percent from 2005 to 2017 with a decreasing trend.

The damage zones of exhumed strike-slip faults dissecting Jurassic carbonates in the south-western part of the Late Palaeozoic Holy Cross Mountains Fold Belt reveal second-order faults and fractures infilled with syntectonic calcite. The subsequent development of a structural pattern of microscopic fault-related structures and calcite infillings reflects the activity of strike-slip faults that began in the Late Cretaceous (Late Maastrichtian) and lasted until the early Miocene (Langhian). The fabric of the syntectonic veins provides insights into the evolution of the permeable fault-related structures that were the main pathways for fluid flow during fault activity. Microstructural study of calcite veins coupled with stable isotope and fluid inclusion data indicates that calcite precipitated primarily in a rock-buffered system related to strike-slip fault movement, and secondarily in a partly open system related to the local activity of the releasing Chmielnik stepover or the uplift of the area. The presence of meteoric fluids descending from the surface into damage zones suggest that the strike-slip faulting might have taken place in a nonmarine, continental environment.