Ocena sprawiedliwości podatków w pytaniach ankietowych

• Authors: Przemysław Pest
• Languages of publication: PL

Abstracts

EN

Tax fairness is a frequent subject of public opinion surveys. Respondents assess the tax rates, the tax administration behavior, how much tax they would have to pay, etc. The article concerns how the assessment of tax fairness in public opinion polls depends on the way of formulating surveys questions – in abstract or concrete terms. This article examines respondents attitudes toward different tax rates fairness – regressive, fl at and progressive – depends on the way in which survey questions concerning these tax rates are formulated.

Keywords

EN

tax rates, fairness, survey questions

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2012
• Issue: 3
• Pages: 81-99

Contributors

author

Przemysław Pest