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General and Professional Education
1/2013 pp. 20-26

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The article presents a research analyzing the level of economic knowledge and attitude towards taxation and tax authorities among Poles and Mexicans. Economic knowledge consists of understanding the basic economic terms (e.g. inflation, interest rate, privatization) as well as knowing the level of current economic indicators and selected public charges in a particular country (e.g. unemployment rate, minimum salary). The attitude toward tax system and Tax Office is described with Braithwaite’s (2003) typology, which distinguishes five postures: commitment, capitulation, resistance, disengagement and game playing. Conducted analysis shows that the level of economic knowledge is moderate but significantly different in both nations. Mexicans are better informed about the actual level of economic rates while Poles have wider knowledge of the basic economic notions. Results of tax attitudes questionnaire also shows significant differences in four out of five scales describing tax attitudes.

Słowa kluczowe

economic knowledge, economic facts, taxes, tax attitudes, Poles, Mexicans


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