The role of religion in shaping shadow economy level. The case of Polish regions

Manuscript examines the relationship between religiosity and the shadow economy across Polish regions. Both religiosity and the shadow economy levels vary significantly among these regions. The Spearman correlation coefficient index was employed to assess the dependence between these variables. The results indicate a positive correlation (0.108; p < 0.1) between religiosity and the shadow economy. The level of the shadow economy was estimated using the MIMIC (Multiple Indicators Multiple Causes) approach, while religiosity data were sourced from the 2021 National Census. Although religion can shape societal morality, it appears to be less effective in reducing the shadow economy.