DOBROWOLNE I WYMUSZONE PŁACENIE PODATKÓW PRZEZ KSIĘGOWYCH W ŚWIETLE ROZSZERZONEJ TEORII PLANOWANEGO ZACHOWANIA
VOLUNTARY AND ENFORCED TAX COMPLIANCE BY ACCOUNTANTS IN THE LIGHT OF THE EXTENDED THEORY OF PLANNED BEHAVIOR

Summary/Abstract: This article examines voluntary and enforced tax compliance among accountants in Poland, with particular attention to the role of the digital tax environment (e-tax solutions), drawing on the extended Theory of Planned Behavior. A survey was conducted among 388 accountants, and two regression models were estimated: one for voluntary compliance and one for enforced compliance. Predictors included tax attitudes, subjective norms, perceived behavioral control, perceived fairness and stability of the tax system, and perceived ease of use and usefulness of digital tax tools. Voluntary compliance was positively associated with favorable tax attitudes, stronger subjective norms, and higher perceived ease of using e-tax solutions. Enforced compliance depended on both perceived behavioral control and evaluations of system fairness and stability. The study fills a research gap by linking the psychology of tax compliance with the digital tax environment in Poland, and focusing on a key professional group: accountants. It shows that e-tax systems primarily strengthen voluntary compliance, whereas enforced compliance is shaped mainly by institutional characteristics of the tax system. This highlights the need to foster positive attitudes and norms, enhance digital tax solutions, and ensure a fair and stable regulatory environment.

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