Object

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Title:

Mechanizmy powstawania oporu podatkowego

Alternative title:

Formation of tax resistance

Creator:

Pest, Przemysław

ORCID:

0000-0002-1168-0991

Subject and Keywords:

tax   tax resistance   taxpayers   tax avoidance   tax evasion  
opór podatkowy   podatnicy   unikanie opodatkowania   uchylanie się od opodatkowania

Abstract:

The article presents different theories explaining the formation of tax resistance. At the beginning author shows the possible taxpayers attitudes toward tax like tax compliance, tax avoidance and tax evasion. In the main part of the paper the author describes main psychological and economical theories which explain why taxpayers decide to take a risk and not to comply with their tax liabilities. Moreover, the author presents theories concerning mentality and morality of taxation. In conclusion the author express a need for a research in this area in the future.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Winiarski, Marcin. Red.

Date issued:

2010

Date copyrighted:

2010

Detailed Type:

czasopisma (wydawnictwa ciągłe)   artykuł

Identifier:

oai:repozytorium.uni.wroc.pl:108859   ISSN 1733-5779   ISSN 0239-6661

Source:

PAd 102060 II

Language:

eng   pol

Relation:

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 8 (2010), s. 107-118

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Autor opisu:

WR U/PAdbg