ATTITUDES TOWARD TAX EVASION IN POLAND
ATTITUDES TOWARD TAX EVASION IN POLAND

Summary/Abstract: Background: Tax evasion is a practical and theoretical problem. From the point of view of governments, it is important to collect as much tax as possible to meet the needs of the state. Theoretical analysis of this issue makes it possible to determine the scale of tax evasion, related factors, and measurement methods.Research purpose: The article assesses the level of acceptance of tax evasion in Poland in relation to demographic, economic and cultural factors.Methods: Based on data from the unique World Value Survey database, the acceptance of tax evasion was analyzed based on various factors, and the significance of differences between the surveyed groups was examined.Conclusions: The results confirm a relationship between the acceptance of tax evasion and demographic, economic, and cultural factors in Poland. Support has declined significantly over time in Poland. Like in many other countries, women supported tax evasion significantly less than men. Support declined with age, and older people showed the greatest opposition. People who reported middle-income were the strongest supporters. Religion influenced the taxpayers’ attitudes, and significant differences in mean scores were found between Roman Catholics and those who did not belong to a religious denomination. Those not affiliated with a religion were characterized by a significantly higher acceptance of tax evasion. Religious people opposed tax evasion the most.

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