Motywacja do płacenia podatków studentów z pokolenia Z
Generation Z studentsʼ motivation to pay taxes

Summary/Abstract: Purpose: The paper presents the results of a preliminary study in which a survey was conducted in the form of a questionnaire relating to the four platforms of tax compliance – economic, normative, organizational, and psychological. The aim of the article is to assess and analyze the factors from the above-mentioned areas of the tax environment in the context of their impact on Generation Z's motivation to pay taxes in Poland.Methodology/approach: In a quantitative empirical study, a questionnaire containing a set of 31 questions was used. The analysis of the results was conducted using descriptive statistics.Results: The results indicate that Generation Z's motivation to pay taxes is influenced by factors that come from four platforms of tax compliance.Research limitations/implications: The basic limitation concerns the fact that the study was conducted as a pilot. Therefore, it illustrates and examines a certain fragment of reali-ty, but does not allow us to make inferences about the population. However, it is the basis for further research in this area and shows what direction it will take.Originality/Value: The article evaluates and analyzes factors from the four platforms of tax compliance that have an impact on the tax payment motivation of future taxpayers in Poland. There is a simultaneous examination of several variables derived from each plane of the taxpayer environment.

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