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Decyzje

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Year 6/2019 
Issue 31

Procedural Fairness, a Sense of Alienation and Paying Taxes

Małgorzata Niesiobędzka
University of Bialystok

Sabina Kołodziej
Kozminski University

6/2019 (31) Decyzje

DOI 10.7206/DEC.1733-0092.121

Article contents

Abstract

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.

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APA style

Niesiobędzka, Małgorzata & Kołodziej, Sabina (2019). Procedural Fairness, a Sense of Alienation and Paying Taxes. (2019). Procedural Fairness, a Sense of Alienation and Paying Taxes. Decyzje, (31), 57-71. https://doi.org/10.7206/DEC.1733-0092.121 (Original work published 6/2019AD)

MLA style

Niesiobędzka, Małgorzata and Kołodziej, Sabina. “Procedural Fairness, A Sense Of Alienation And Paying Taxes”. 6/2019AD. Decyzje, no. 31, 2019, pp. 57-71.

Chicago style

Niesiobędzka, Małgorzata and Kołodziej, Sabina. “Procedural Fairness, A Sense Of Alienation And Paying Taxes”. Decyzje, Decyzje, no. 31 (2019): 57-71. doi:10.7206/DEC.1733-0092.121.

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