WYBRANE UWARUNKOWANIA STOSOWANIA METODY EKSPERYMENTALNEJ DO BADANIA PODATKÓW DOCHODOWYCH
SELECTED CONDITIONS OF USING THE EXPERIMENTAL METHOD FOR RESEARCH ON INCOME TAXES

Summary/Abstract: Purpose | The purpose of this study is to attempt to assess the experiment as a research method for financial issues, and in particular for the selected conditions and limitations of experimental research in the area of income taxes. Research method | The basic research method used in this study is a comparative analysis of the selected methodological approaches. Two research questions arise here, among others: Do experimental studies on income taxation create great opportunities for solving practical tax problems? Can experimental studies be effectively applied to taxes imposed on income from business activities and taxpayers who are legal entities? Results | Introducing experimental research methods in the area of taxes is complicated, but it carries great potential. Laboratory experiments are easier to organise than natural field experiments, but the latter contribute more effectively to improving the functioning of the fiscal apparatus. In the case of taxpayers taxed with corporate income tax (CIT), the implementation of natural experiments on a larger scale is more difficult due to the complexity of the research object and usually requires broader cooperation with the treasury apparatus. Originality / value / implications / recommendations | Presentation of the status quaestionis. Experimental research applied in the area of taxes takes into account ethical, institutional and social factors. It mainly concerns the behavior of personal income tax (PIT) taxpayers.

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