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Alternative title:

The polish taxpayers’ motivational attitudes towards paying taxes

Subject and Keywords:

tax morality   tax motivation   tax   taxpayers   motivational attitudes


The purpose of this article is to analyze taxpayers’ motivational attitudes towards paying taxes. Assuming that motivational attitudes are closely connected with the taxpayer’s reaction to tax, the adopted research problem is answering the question whether the motivational attitudes affect the acceptance of tax evasion. Given the interdisciplinary nature of the research and the implementation of the research objective, it was decided to conduct three types of research: quantitative research via the online survey, the secondary research consisting of analyzing the research results described in the literature and qualitative research (the interviews). The conducted research showed that the dominant attitudes of taxpayers are those that correspond to the forced approach to paying taxes, namely the resistance, the contestation, and the playing. The results confirm the relationship between the acceptance of tax evasion and: the tax justice, the amount of tax, the behavior of other taxpayers, the institutional trust, the relationship between the taxpayer and the tax administration.

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ISSN 0137-1134



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Autor opisu:

WR U/PAdal