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  1. 1 General and Professional Education

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  1. 1 Kołodziej S.

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  1. 1 2011

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The role of education in forming voluntary tax compliance

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Kołodziej S.
General and Professional Education
|
2011
|
issue 1
22-25
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.
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