REPOZYTORIUM UNIWERSYTETU
W BIAŁYMSTOKU
UwB

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Tytuł: Tax Motivation as an Instrument Protecting Public Financial Interest
Autorzy: Lotko, Ewa
Słowa kluczowe: Public interest
tax motivation
tax morale
tax
public financial interest
Data wydania: 2018
Data dodania: 27-wrz-2018
Wydawca: Temida 2
Źródło: Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 509-520
Konferencja: XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017
Abstrakt: This article analyses tax motivation to fulfill tax obligation through the prism of public interest (financial). The starting point for the research presented here are factors shaping taxpayers motivation to comply with tax obligation or evade it. The aim of the article is to determine what values guide taxpayers deciding to pay or evade due taxes as well as what factors shape their tax motivation. The research problem is to establish the answer to the question whether tax motivation may protect the public financial interest. Regarding obtained results of the research identifying factors shaping tax motivation, psychological and ethical factors were selected, with the former proved to be major in having an impact on tax motivation. The main psychological factor negatively influencing tax motivation is the amount of tax and general reluctance towards transferring a part of the earned money.
Afiliacja: University of Bialystok
Nota biograficzna: Doctor of Law, assistant in the Department of Public Finances and Financial Law on the Faculty of Law University of Bialystok. The Author of a few dozens of publications on public finances including instruments limiting deficit and public debt as well as participatory budgeting. A member of the Center for Information and Research Organisation in Public Finance and Tax Law of Central and Eastern European Countries, Editor-in-Chief of the research journal “Annual Center Review”.
E-mail: e.lotko@uwb.edu.pl
URI: http://hdl.handle.net/11320/6957
DOI: 10.15290/oolscprepi.2018.37
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
Materiały konferencyjne (WP)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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