Publikacja:
Procedural Fairness, a Sense of Alienation and Paying Taxes
Data
2019
Artykuł
Przeszukaj czasopismo| cris.legacyid | 5787 |
| cris.virtual.journalance | #PLACEHOLDER_PARENT_METADATA_VALUE# |
| cris.virtualsource.journalance | c5e604c2-f6bd-4f19-914c-e01c8ff3c6c3 |
| dc.abstract.pl | 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’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. |
| dc.contributor.affiliation | University of Bialystok |
| dc.contributor.affiliation | Kozminski University |
| dc.contributor.author | Małgorzata Niesiobędzka |
| dc.contributor.author | Sabina Kołodziej |
| dc.date.accessioned | 2025-07-28T14:24:40Z |
| dc.date.available | 2025-07-28T14:24:40Z |
| dc.date.issued | 2019 |
| dc.date.published | 6/2019 |
| dc.description.issue | 31 |
| dc.description.physical | 57-71 |
| dc.identifier.doi | 10.7206/DEC.1733-0092.121 |
| dc.identifier.issn | 1733-0092 |
| dc.identifier.uri | https://repozytorium.kozminski.edu.pl/handle/item/3617 |
| dc.language | en |
| dc.relation.ispartof | Collective and Individual Decisions |
| dc.relation.pages | 57-71 |
| dc.rights | CC-BY-4.0 |
| dc.subject | podatki |
| dc.subject | sprawiedliwość proceduralna |
| dc.subject | poczucie alienacji |
| dc.subject | dobro wspólne |
| dc.title | Procedural Fairness, a Sense of Alienation and Paying Taxes |
| dc.type | Article |
| dspace.entity.type | Publication |