The main objective of the study was to evaluate the impact of specific elements of the tax environment upon the tax mentality of an average taxpaying natural person in Poland. For this purpose, the author identified four platforms for the analytical evaluation of tax compliance, namely: normative, organizational, economic, and psychological. The concept of tax mentality was defined, and followed by determination of factors that may potentially influence it. The study employed the following research methods: literature analyses and studies, statistical methods, thought experiment, diagnostic poll. The research problem was construed on the sound fundament of available sources and published research results, both domestic and foreign. The paper presents detailed analyses and conclusions derived from a pilot study designed and conducted by this author.
D. Florek, “Factors Influencing the Tax Mentality of an Average Taxpayer in Poland,” in FINIZ 2020 - People in the focus of process automation, Belgrade, Singidunum University, Serbia, 2020, pp. 53-62. doi: 10.15308/finiz-2020-53-62
Florek, D. (2020). Factors Influencing the Tax Mentality of an Average Taxpayer in Poland. Paper presented at FINIZ 2020 - People in the focus of process automation. doi:10.15308/finiz-2020-53-62