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DOES PERSONALITY INFLUENCE WILLINGNESS TO PAY TAXES?

100%

Olexová C. , Sudzina F.

2019

tom 67

nr 10

1055 – 1069

Governments rely on income from taxes to function. Tax evasion therefore affects them directly. Although tax compliance has been studied, the literature does not exhaustively elucidate the factors that affect tax compliance and tax morale. The article contributes to closing the gap by investigating whether personality is a factor influencing tax morale. Personality traits were measured using the Big Five Inventory 2 and the measure of Honesty-Humility from HEX-ACO-PI-R. Ordinary least squares regression was used for estimation; the explained variable was the amount that respondents would be willing to pay in taxes (given the full amount), and explanatory variables were personality traits in the first model and facets in the second model. The findings suggest that the personality traits of conscientiousness (responsibility and/or productiveness) and honesty (modesty and/or greed avoidance), along with demographic factors, have a significant impact on the attitude towards paying more taxes.

Relacje podatnik – państwo jako predyktory moralności podatkowej

80%

Niesiobędzka M.

nr 3(11)

123-132

Why do we pay taxes? According to the deterrence models that prevailed until recently, taxpayers make payments due to the threat of high fines, the possibility of inspection of the revenue forms submitted, and the conviction that such behaviour is not ethical. In resistance models tax morality is presented as an exogenous variable that directly influences the behaviour of taxpayers. In the author’s studies the morality of taxpayers was treated as an endogenous variable, shaped by state fiscal policy and the activity of fiscal services. The hypotheses assumed that tax morality is influenced by the evaluation of procedures, results, the manner of administration of the income from taxes and the evaluation of exchange between an individual and the state. The assumptions were reflected in the proposed theoretical model. The verification of the model was performed with the aid of the AMOS structural equation modelling procedure. The results of the author’s own studies emphasize the importance of the relations between taxpayer and state institutions based on subjectivity and mutual trust and respect, for they lead to decreasing social distance between the taxpayers and the representatives of the authority and may ensure psychological legitimisation of the creators and executors of fiscal law.