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WPŁYW PERSPEKTYWY, PRAWDOPODOBIEŃSTWA KONTROLI SKARBOWEJ I MORALNOŚCI PODATKOWEJ NA ZACHOWANIE PODATNIKÓW

 
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Instytut Psychologii Uniwersytet Gdański
Studia Psychologiczne 2016;54(1):55–66
Data publikacji: 27-10-2016
SŁOWA KLUCZOWE:
STRESZCZENIE ARTYKUŁU:
Celem badań własnych było poznanie siły oddziaływania efektu pewności i efektu odbicia w warunkach niskiego i wysokiego prawdopodobieństwa. Badania zmierzały także w kierunku ustalenia moderacyjnej roli moralności podatkowej. W badaniu założono, że rodzaj perspektywy i wysokość prawdopodobieństwa kontroli skarbowej oraz interakcja tych dwóch czynników będzie miała wpływ wyłącznie na zachowanie podatników aprobujących uchylanie się od opodatkowania i unikanie podatków. Badania przeprowadzono w planie eksperymentalnym: 2 x perspektywa (strata, zysk) x 2 wysokość prawdopodobieństwa kontroli (małe, duże) x 2 moralność podatkowa (niska, wysoka). Otrzymane dane potwierdziły wpływ perspektywy na uchylanie się od opodatkowania oraz znaczącą rolę moralności podatkowej jako zmiennej moderacyjnej.
 
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