@article {5787,
	title = {Procedural Fairness, a Sense of Alienation and Paying Taxes},
	journal = {Decyzje},
	year = {2019},
	month = {6/2019},
	pages = {57-71},
	abstract = {This paper presents the results of two studies analysing the impact of procedural fairness and a sense of alienation on real tax payments in the public goods game. Study 1 showed that an unfair procedure of determining the rules of the game increases the frequency of tax evasion. In Study 2, tax evasion was associated with a sense of alienation induced in the subjects, understood as a conviction about the ineffectiveness of one{\textquoteright}s own actions. The results of the studies presented in this paper indicate the importance of the treatment of taxpayers by the tax system as a factor infl uencing the propensity for tax fraud.},
	issn = {1733-0092},
	doi = {10.7206/DEC.1733-0092.121}
}
