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Title: Sprawiedliwość czy równość opodatkowania - czy możliwe jest sprawiedliwe opodatkowanie? Perspektywa psychologiczna i ekonomiczna
Other Titles: Tax Justice or Tax equality – Is the Tax Justice Possible? The Psychological and Economic Perspective
Authors: Sanecka, Elżbieta
Keywords: psychologia ekonomiczna; sprawiedliwość podatkowa
Issue Date: 2013
Citation: Rynek - Społeczeństwo – Kultura, nr 1 (2013), s. 5-11
Abstract: 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.
ISSN: 2449-948X
Appears in Collections:Artykuły (WNS)

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