Grey area in the production of alcoholic beverage in Poland

The article is an attempt to present the phenomenon of the shadow economy in the alcoholic beverage production industry in Poland. The study shows the specific nature and value of the shadow economy, which includes three key elements: illegal activity, hidden activity and activity defi ned as „informal”. Reference was also made to the problem of illegal alcohol production and its forms, such as: smuggling alcohol into the country, buying counterfeit alcohol, producing alcohol at home (moonshining), consuming alcohol intended for industrial or medical purposes and consuming alcohol obtained through cross-border purchases. Subsequently, the causes of the shadow economy in the area of alcoholic beverage production and new methods of operation of criminals during the coronavirus pandemic were discussed. The last issue highlighted was the methods of counteracting illegal alcohol production.