Społeczne poczucie obowiązku podatkowego na przykładzie mieszkańców powiatu przeworskiego
Social sense of duty with reference to tax obligation at the example of Przeworsk province population

Summary/Abstract: Tax as a social-legal, gratuitous, obligatory, irreclaimable cash benefit for the state. It is a legal appropriation of part of an individual's income or property, limita- tion of a tax payer's comsumption or invetment capability, as a result of which tax payers often perceive it as public tribute limiting an individual's freedom. Tax gene- rates both social and economic effects, and therefore significantly affects tax payers' reactions and their internal motivation to pay taxes. The aim of the article is to present factors affecting the social sense of duty with reference to tax obligation of the population of Przeworsk province.

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