PL EN


Journal
2019 | 31 |
Article title

Procedural fairness, a sense of alienation and paying taxes

Content
Title variants
Languages of publication
EN
Abstracts
EN
This paper presents the results of two studies analysing the impact of procedural fairness and a sense of alienation on real tax payments in the public goods game. Study 1 showed that an unfair procedure of determining the rules of the game increases the frequency of tax evasion. In Study 2, tax evasion was associated with a sense of alienation induced in the subjects, understood as a conviction about the ineffectiveness of one’s own actions. The results of the studies presented in this paper indicate the importance of the treatment of taxpayers by the tax system as a factor infl uencing the propensity for tax fraud.
PL
This paper presents the results of two studies analysing the impact of procedural fairness and a sense of alienation on real tax payments in the public goods game. Study 1 showed that an unfair procedure of determining the rules of the game increases the frequency of tax evasion. In Study 2, tax evasion was associated with a sense of alienation induced in the subjects, understood as a conviction about the ineffectiveness of one’s own actions. The results of the studies presented in this paper indicate the importance of the treatment of taxpayers by the tax system as a factor infl uencing the propensity for tax fraud.
Journal
Year
Issue
31
Physical description
Dates
published
2019
online
2019-09-26
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.ojs-doi-10_7206_DEC_1733_-_0092_121
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