Zasady podatkowe Adama Smitha jako postulaty sprzyjające przestrzeganiu prawa podatkowego
Adam Smith's tax rules as a postulate to comply with tax laws

Summary/Abstract: Goal - The primary purpose of this publication is to indicate whether non-adherence to Adam Smith's classic tax rules in personal income tax may result in violation of tax law and thus increase taxpayers' tendency to fiscal fraud. Research methodology - the implementation of the objective required the use of descriptive and statistical methods, as well as the direct - questionnaire method. The article uses fragments of self-conducted surveys from 2007-2018, in order to make an attempt to assess tax principles in a personal tax on a subjective basis. Result - the analysis carried out indicates that attitude towards tax obligations of the society seems to be a derivative of solutions applied by the tax legislator and may in part motivate tax fraud. Originality / value - the basic value of this publication is the analysis of Adam Smith's principles in personal tax in the aspect of tax fraud. However, the originality features are presented by empirical studies conducted among households

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