Klimat podatkowy i zaufanie do aparatu skarbowego a przestrzeganie przez obywateli przepisów podatkowych w ujęciu ekonomii behawioralnej
Tax climate and trust in the tax apparatus and citizens' compliance with tax regulations in behavioral economics' framework

Summary/Abstract: The paper, within the framework of behavioral economics, examines the issues of tax climate, tax compliance, and the impact of trust in the tax authorities on citizens' tax compliance, attitudes toward paying taxes, and voluntary compliance with tax regulations. It discusses and introduces the author's conceptualized tax climate index. The author's own research revealed that in May 2023, the tax climate in Poland, as perceived by citizens, was more antagonistic than synergistic. Segmentation and statistical analysis provided evidence of a statistically significant relationship between citizens' trust in the tax apparatus and their subjective behavioral tax compliance, their attitude towards paying taxes (commitment, capitulation, resistance, game playing) and their declared attitude of voluntary tax payment.

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