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THE RELATIONSHIP BETWEEN TAX ATTITUDES, TAX AVOIDANCE, TAX EVASION AND RISK PROPENSITY AMONG ENTREPRENEURS AND EMPLOYEES – RESEARCH RESULTS

Sabina Kolodziej

Abstract

The purpose of this article is to analyze the relationship between attitudes toward the tax system, the financial risk propensity and tax morality among entrepreneurs and employees. According to the results of the previous studies, positive tax attitude, manifesting in e.g. the belief that the long-term tax benefits are proportionate to the tax burden, has a positive effect on tax paying. However, it can be assumed that the propensity to take risk in the financial area, in particular the stimulating risk (taken not due to the result, but the action itself) could modify the desire to tax evasion by the individual. The study conducted on a 100 - person group of respondents (entrepreneurs and employees) analyzed: 1) the attitudes toward the tax system [1]; 2) stimulating risks propensity [2]; 3) subjective opinion on tax avoidance and tax evasion. Statistical analysis of the results showed that employees formulated more severe opinions on tax evasion in comparison with entrepreneurs (on the level of statistical trend). The results also proved the differences between tax attitudes among entrepreneurs and employees, where entrepreneurs formulated more negative opinion regarding the tax system. With regard to relationship between opinions on tax evasion and individual’s stimulating risk propensity it was found that this propensity is weakly positively correlated with the assessment of behaviors related to evasion. Greater risk propensity was associated with a better opinions on tax evasion.

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