Typology of taxpayers and tax policy

• Authors: Malgorzata Niesiobedzka
• Languages of publication: EN

Abstracts

EN

The issue how to reduce of tax evasion is widely discussed in the literature. A public authority may affect the behavior of taxpayers, not only through economic factors, but also by strengthen fiscal discipline. In this process especially role play such issues as tax morale, tax mentality and perceived tax justice. The purpose of the study was to identify groups of taxpayers with similar attitudes towards taxes and similar tax behaviors. Cluster analysis elicited four types of tax payers: Intrinsic Tax Payer, External Tax Payer, Intrinsic Tax Evader, External Tax Evader. In the study the most common were the first two types of taxpayers. Elicited types correspond with motivational tax postures identified by Braithwaite(2001, 2003) and Torgler (2003). The conclusions sum up the key issues discussed, policy implications and the limitation of the analysis.

Keywords

EN

taxpayers; tax compliance; tax evasion; tax morale; tax fairness

• Publisher: Committee for Psychological Sciences, Polish Academy of Sciences
• Journal: Polish Psychological Bulletin
• Year: 2014
• Volume: 45
• Issue: 3
• Pages: 372-379

Dates

published

2014-09-01

online

2014-09-09

Contributors

author

Malgorzata Niesiobedzka

• Psychology Institute, University of Gdansk, Bażyńskiego 4, 80-952 Gdansk;

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Identifiers

DOI

10.2478/ppb-2014-0045