CZYNNIKI KSZTAŁTUJĄCE POSTAWY PODATNIKÓW WOBEC OBOWIĄZKÓW PODATKOWYCH
DETERMINANTS OF TAX NON-COMPLIANCE

Summary/Abstract: The aim of this article is to review the literature on taxpayer non-compliance and to show that there has been an evolution in thinking on this issue, which is of fundamental importance for tax policy and tax collection. The research method consists of studying literature on taxpayer behavior. The development of theory and the results of empirical research on factors that shape taxpayers' attitudes toward tax obligations will be discussed. Traditional tax deterrence policies are insufficient to ensure that taxpayers comply with their tax obligations to a satisfactory degree, and may even lead to increased obstruction (the so-called backfiring effect) if they intensify strong negative emotions among taxpayers. We point out that reducing the scale of taxpayer non-compliance requires tax policy and tax collection to take into account how taxpayers perceive the government and what emotions the fulfillment of their tax obligations evokes in them.

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