Advanced search ?

Object

Evaluating taxpayers’ attitude in the new tax environment
Download

Title: Evaluating taxpayers’ attitude in the new tax environment

Title in english:

Postawy podatników w nowym otoczeniu podatkowym

Creator:

Janiszewska, Magdalena

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2019; vol. 63, nr 10, s. 19-30

Abstrakt:

One of the taxpayers responses to taxation is tax avoidance. Due to its intensification, Polish legislator has adopted a series of legislative measures to tighten the tax system. The aim of the article is to examine to what extent changes made to the tax law and in the operational framework of tax authorities, geared towards the tightening of the tax regime, impact on the attitude of Polish entrepreneurs operating at international level. For the purpose of the survey a hypothesis was formulated stating that factors such as more stringent regulation, higher risk of being audited, more severe penalties, social approval for tax avoidance and the perceived absence of procedural justice are correlated with the degree of approval for tax avoidance. In order to verify the hypothesis, questionnaire-based studies were carried out and their results were subsequently subjected to statistical analysis. The results of the conducted studies demonstrated that the above mentioned factors do not directly translate into the approach to tax avoidance and that the tax avoidance itself is still not seen as something negative by a large majority of the population

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2019

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/pn.2019.10.02 ; oai:dbc.wroc.pl:75122

Language:

eng

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2019; vol. 63, nr 10

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Object collections:

Last modified:

Jun 11, 2022

In our library since:

Apr 28, 2020

Number of object content hits:

221

All available object's versions:

https://dbc.wroc.pl./publication/143666

Show description in RDF format:

RDF

Show description in OAI-PMH format:

OAI-PMH

Edition name Date
Evaluating taxpayers’ attitude in the new tax environment Jun 11, 2022

Similar

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Critical assessment of the tie-breaker rule using the example of the DTT Germany–Poland

Janiszewska, Magdalena Węgrzyn, Maria Kowalski, Piotr

2019
artykuł
Financial Sciences. Nauki o Finansach
Financial Sciences. Nauki o Finansach

Compulsory Liability Insurance of the Entity Conducting Medical Experiments – Polemical Remarks

Węgrzyn, Maria Wieteska, Stanisław Janiszewska, Magdalena

2023
artykuł
More
×

Citation

Citation style:

Contact details

Address

Wrocław University of Science and Technology (Coordinator)
Library of Wrocław University of Science and Technology
Wybrzeże Wyspiańskiego 27
50-370 Wrocław, Poland

Phone

(+48) 71-320-38-30
(+48) 71-320-47-50

E-Mail

bc@pwr.edu.pl

Visit us!

https://biblioteka.pwr.edu.pl/

This page uses 'cookies'. More information