MORAL STANCE AND REACTIONS OF TAXPAYERS
TO THE TAX OBLIGATION
MORAL STANCE AND REACTIONS OF TAXPAYERS
TO THE TAX OBLIGATION
Author(s): Monika Pasternak-Malicka, Tomasz DębowskiSubject(s): Fiscal Politics / Budgeting, Social Norms / Social Control, Socio-Economic Research
Published by: Wydawnictwo Uniwersytetu w Białymstoku
Keywords: personal finance; tax evasion; tax morale; tax fraud;
Summary/Abstract: Purpose – The aim of the article is an attempt to assess the tax morale of householdsand their consent to tax evasion.Research method – The implementation of the aim required the use of a direct method –questionnaire. The results of empirical studies from years 2009–2023 carried out in thePodkarpackie Voivodship are presented.Results – The publication describes the essence of tax morality, as well as taxpayers’reactions to fiscal burdens. Fragments of own survey research from years 2009–2023 onthe analysed issue are also presented.Originality / value / implications / recommendations – The obtained results of own researchand data taken from reports of other research centres seem to indicate a significantsocial con
Journal: Optimum. Economic Studies
- Issue Year: 114/2023
- Issue No: 4
- Page Range: 122-132
- Page Count: 11
- Language: English
