Rynek - Społeczeństwo – Kultura, nr 1 (2013), s. 5-11
A lot of recent research in the field of economic psychology
has investigated whether the objective and subjective tax justice
affects the tax payers behaviour, especially the tax evasion. This
article presents main factors that influence the perception of the
tax justice and the most influential economic and psychological
tax justice theories. The author also analyzes the relations between
tax justice and tax equality.