Tax motivation of entrepreneurs in five voivodeships in Poland – research results

Abstract

Many factors influence the motivation to pay taxes by people who run their own business, inter alia: religion, geographical location or stability of the tax system. Determining and indicating what influences the willingness to pay taxes or lack thereof is an important element of building tax awareness and creating a taxation framework tailored to the recipient, i.e. the taxpayer. The aim of this article is to present the differences between the attitudes towards taxation of entrepreneurs from five different voivodeships in Poland based on the results of an empirical survey. The survey was conducted on a sample of 250 selfemployed persons. The respondents were entrepreneurs from the Podlaskie, Pomeranian, Subcarpathian, Greater Poland, and Silesian Voivodeships. The results of the survey analyzed by means of descriptive statistics indicate that there are differences in the attitude to paying taxes depending on the region of business activity. They can be seen in particular in the way tax documentation is managed and in the motivation to pay taxes.

Keywords

• taxpayer
• tax motivation
• entrepreneurs’ behaviour