- Tytuł:
- Procedural fairness, a sense of alienation and paying taxes
- Autorzy:
-
Niesiobędzka, Małgorzata
Kołodziej, Sabina - Powiązania:
- https://bibliotekanauki.pl/articles/1198521.pdf
- Data publikacji:
- 2019
- Wydawca:
- Akademia Leona Koźmińskiego w Warszawie
- Tematy:
-
tax
procedural fairness
sense of alienation
common good - Opis:
- This paper presents the results of two studies analysing the impact of procedural fairness and a sense of alienation on real tax payments in the public goods game. Study 1 showed that an unfair procedure of determining the rules of the game increases the frequency of tax evasion. In Study 2, tax evasion was associated with a sense of alienation induced in the subjects, understood as a conviction about the ineffectiveness of one’s own actions. The results of the studies presented in this paper indicate the importance of the treatment of taxpayers by the tax system as a factor infl uencing the propensity for tax fraud.
- Źródło:
-
Decyzje; 2019, 31; 57-71
1733-0092
2391-761X - Pojawia się w:
- Decyzje
- Dostawca treści:
- Biblioteka Nauki
Artykuł