The role of education in forming voluntary tax compliance

• Authors: Sabina Kołodziej
• Languages of publication: EN

Abstracts

EN

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.

Keywords

EN

TAX COMPLIANCE; TAX BEHAVIOR; ATTITUDES; EDUCATION

• Publisher: ADVSEO sp. z o. o.
• Journal: General and Professional Education
• Year: 2011
• Issue: 1
• Pages: 22-25

Contributors

author

Sabina Kołodziej

• Sabina Kołodziej, Uniwersytet Warszawski, Instytut Studiów Społecznych im. prof. B. Zajonca, 00-183 Warszawa, ul. Stawki 5/7, Poland