Psychologiczne i etyczne aspekty w kształtowaniu motywacji podatkowej
Psychological and Ethical Aspects in Shaping Tax Morale

Summary/Abstract: The factors shaping the taxpayers’ motivation to pay or evade paying taxes has become the starting point for the research. The purpose of the article is to determine the psychological and ethical aspects that have the positive and negative effects on tax motivation and to examine the values that taxpayers are guided by when deciding about payment or evading paying taxes. The research problem is to determine the factors shaping the taxpayers’ motivation and their significance. The qualitative research has shown that the motivation is mainly shaped by psychological factors and only to a limited extent by the ethical factors.

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