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Introduces the new Polish Penal Code; passed in 1997, it is one of many statutes which are adapting Polish criminal law to the free economy, and includes provisions for economic crime. Outlines its provisions for corruption, which are contained in Chapter XXXVI: Offences Connected with Business Transactions, Article 228. Moves on to the money laundering provisions, which are contained in Article 299; this is very long and contains faults, which explains why there have been no convictions for this very complex offence. Considers the basic principles of responsibility in Polish criminal law, expressed in Articles 109‐113 of the Polish Criminal Code. Concludes that the laws against both corruption and money laundering indicate that the Penal Code has hastily responded to pressure from the international community.

Analyses the underground economy in Poland as containing both hidden and illegal production: the former refers to illegal drugs, for example, and is not measured by the Polish Central Statistical Office, while the latter includes legal activities undeclared to the tax, customs, social security and statistical authorities. Reports that false claims for VAT and smuggling are two of the main economic crimes, while money laundering control is the official priority. Describes the three main sources of criminal regulation of underground economic activity: the Penal Fiscal Code, the Act on Counteracting Property Values Derived from Illegal or Undisclosed Sources into Financial Circulation, and the Criminal Code. Explains why the efficiency of the fiscal authorities in controlling the underground economy is thought inadequate.

The aim of the paper is to present a picture of black labour, illegal immigration and money laundering at a special moment in the history of Poland – the time of Polish accession to the European Union structures. Another aim of the paper is to explain the problem of efficiency of the system counteracting these phenomena.

The paper illustrates the situation in this area by analysis of legislation, statistics, criminal law, criminological and sociological literature, and specialized press relations.

During the last ten years a new criminal law and institutional framework of control of black labour, illegal immigration and money laundering has been created. Even though this system looks adequate in the present situation, there is difficulty in evaluating its real efficiency. A surprising characteristic is a lack of determination of agencies in fighting illegal immigration. The reason could be the permissive attitude of the society.

The paper can be useful for comparative research in the spheres of control of black labour, illegal immigration and money laundering – among new members and Poland and “old” members of the European Union.

The purpose of this paper is to present a short history of economic crime in Poland since 1989, the most significant criminal law regulations aimed at controlling this phenomenon and their efficiency and finally to explain the most dangerous threats for the Polish financial system.

The paper analyses Polish legislation, statistics, criminal law, criminological and sociological literature and specialized press relations.

In the course of the work it was found that in 15 years a completely criminal law and institutional framework of economic crime control has been created. This is a system generally completed and can be described as adequate to present situation. However, the attitude of potential victims – financial institutions and companies – is surprising. This is also a factor increasing risk.

The paper can be useful for next comparative research in the spheres of economic crime control – both between new members and between Poland and “old” members of the European Union. It presents problems of adaptation two parties to new economic reality: state agencies and society. It shows that law regulations and organization structures are more flexible than personal attitude of public officers and businessmen.

Considers the penal law in Poland since the change in regime from totalitarian to democratic state. Discusses the different approaches used and the change in crime over the decade. Gives some statistics. States that Polish law will have to change to comply with European law as it strive to join the economic community. Concludes that the reader should “ponder anew the sense and role of penal responsibility” on an international scale.