Zmiany przepisów w podatku dochodowym od osób fizycznych a zachowanie podatników – model miękki
Changes in regulations of income tax of individuals versus taxpayers’ behaviour - the soft model

Summary/Abstract: The aim of the article is to examine what influence the changes of tax scale, income allowance and tax allowance had on taxpayers’ behaviour in 1999-2008. As all the examined variables are latent the author used soft model to determine the relations among them. The anal-ysis of the results allowed to draw conclusions that there was favourable, statictically significant dependence between tax scale, income allowence, tax allowence and taxpayers’ behaviour as well as rational reaction of taxpayers on the change of tax regulations.

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