Moral stance and reactions of taxpayers to the tax obligation

Abstract

Purpose – The aim of the article is an attempt to assess the tax morale of households and their consent to tax evasion. Research method – The implementation of the aim required the use of a direct method – questionnaire. The results of empirical studies from years 2009–2023 carried out in the Podkarpackie Voivodship are presented. Results – The publication describes the essence of tax morality, as well as taxpayers’ reactions to fiscal burdens. Fragments of own survey research from years 2009–2023 on the analysed issue are also presented. Originality / value / implications / recommendations – The obtained results of own research and data taken from reports of other research centres seem to indicate a significant social consent to tax fraud. In the future, it is necessary to continue research in the marked area.