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- Title
TAX MORALITY AND THE INTENTIONS OF HOUSEHOLDS AND BUSINESS ENTITIES TO PARTICIPATE IN THE SHADOW ECONOMY.
- Authors
PASTERNAK-MALICKA, Monika
- Abstract
Purpose: The purpose of this paper is to assess the tax morality of households and business entities in the context of the shadow economy. Methodology: The implementation of the objective requires the use of the direct-questionnaire method. The article presents the results of empirical research for 2009-2023, carried out in the Podkarpackie Province. Results: The publication describes tax morality. It also presents parts of the author's own survey research on the issue for 2009-2023. This research, and data taken from the reports of other research centers, seem to indicate considerable social acceptance of tax fraud. At the same time, low tax morality significantly affects the scale of the shadow economy. This also seems to be confirmed by the participants in the study, who believe that tax morality has a large or small impact on the shadow economy activity of households and business entities.
- Subjects
TAX evasion; HOUSEHOLDS; ECONOMIC activity; PERSONAL finance; SOCIAL acceptance
- Publication
Humanities & Social Sciences, 2023, Vol 30, Issue 4, p215
- ISSN
2300-5327
- Publication type
Article
- DOI
10.7862/rz.2023.hss.52