General and Professional Education

Powrót do 1/2011

Pobierz pełny tekst pdf

The article describes a variety of factors determining taxpayers willingness to pay taxes. External, referred to economic variables (e.g. tax rates, income), and internal, related to psychological features (e.g. knowledge, motivational postures), factors are distinguished. Particularly, the relation between the level of economic knowledge and attitudes toward taxation is discussed.

tax compliance, tax behavior, attitudes, education