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  1. 1 Decyzje

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  1. 1 Kołodziej S.

  2. 1 Niesiobędzka M.

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  1. 1 2019

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Procedural fairness, a sense of alienation and paying taxes

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Niesiobędzka M., Kołodziej S.
Decyzje
|
2019
|
issue 31
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.
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