Przegląd wybranych badań nad moralnością podatkową. Wpływ moralności na rozmiary luk podatkowych

Subject of study. Theoretical analysis of methodological toolkit behavioral economics. One of the most notable events in recent economic science decades, the emergence of a new branch of scientific research is rightly considered research, which is called behavioral (behaviourist) economics (behavioral economics). This analytical direction was formed in the 1970 at the intersection of economic and psychological research. The aim of the study. The purpose of the article is to justify the methodological tools, features of the formation and development of behavioral economics, as well as to reveal its specifics as a new direction of economic thought. Research methods. The main methodological difference between this direction and the traditional (neoclassical) economic theory has become actively used experimental methods, mainly in laboratory and field conditions. The content of the research is based on the rejection of the generally accepted model Results of work. The methodological toolkit of behavioral economics was analyzed and it was established that behavioral economics confidently occupies its prominent place in modern scientific research, studying the influence of social, cognitive and emotional factors on behavior in the field of economics, economic decision-making by individuals and institutions, and the consequences of this influence on market variables. The changing reality requires a change in the methodology of knowledge with a clear strengthening of interdisciplinarity and the applied use of empirical research to adjust the models of economic behavior of market agents, bringing them closer to real reality. Criticizing the established model of economic man, behavioral economics comes from other reasons, helps to understand why people make irrational decisions, which leads to failures of the market system. The main stages of the formation of behavioral economics as a promising conceptual and theoretical direction are summarized. Based on the system approach, four levels of enterprise development are described, where the scientific-theoretical base forms the basis for methodology, methodical development and practical implementation of development strategies. New research in the field of neuroscience, cognitive psychology, and genetic economics has been identified, which allow a new look at the process of economic decision-making under the influence of individual psychological characteristics and various forms of human capital. It has been established that the behavioral economic theory studies a person in the diversity of his manifestations, from his dual nature.

In this paper I argue that by using methods of encouragement, derived from the fields of social psychology, cognitive neuroscience, and behavioral economics, healthcare workers can potentially provide their patients with tools for increasing adherence to their treatment plans. I claim that the shared decision-making model can, and should, be enriched to include a component that encourages patients to follow through with their plans. It is commonsense that it is one thing to decide on a plan, and quite another to stick to it. Even if a plan is one’s own, people often backslide with respect to their prior commitments. I appeal to the extensive literatures on decision-making, delay discounting, and willpower to provide some empirically verified tools for motivating patients. Importantly, I argue that contrary to appearances, motivating others to act with respect to their commitments expresses a respect for autonomy and is non-paternalistic.

Background. Th e history of the formation of social psychology is the history of the ongoing search for a methodologically reasonable and correct description of a person’s relationship with the outside world. Th e changing realities of the modern world are transforming the strategies of human interaction with the reality, which creates the need to search for new languages for describing both the surrounding world itself and human interaction with it. Objective. Th e article is devoted to the 50th anniversary of the creation of the Department of Social Psychology of Moscow State University, one of the most important directions in the work of which was the development of methodological problems. Th e desire to formulate and study the fundamental questions of the psychology of human “social being” has always been a distinctive feature of the activity of the Department of Social Psychology of Moscow State University. Th e subject of discussion in the article is the evolution of ideas about the relationship of a person with the outside world. Results. Th e content of the problematic fi eld of modern social psychology is connected with the tasks of developing ideas of a changing context and its cognition by a person. It is shown that the interest in the context of human life is common to a number of areas of modern psychological science. In modern personality psychology an interaction with the outside world is considered as a factor of dynamicfunctioning and development of personality. Th e problem fi elds of other areas of modern science, in particular existential psychology, also include the study of human relations with the outside world. Th us, the principle of contextual study and interpretation of psychological phenomenology acquires the status of a general methodological principle of psychological science Conclusion. Th e main conclusion of the analysis is the statement that socio-psychological knowledge acquies the status of fundamental knowledge for a number of areas of modern psychological science and practice, the interaction of the problematic fi elds of social psychology and personality psychology, their common interest in the existence of a person in the modern world, in situational,\ life and existential contexts, creates prospects for the formation of an integral approach to the study of personality by modern psychological science.

P-587 - Scientific activities in the field of social psychology in web of science (1990–2009)

We are pleased to present in this volume of Supreme Court Economic Review a symposium on behavioral law and economics. Most of the papers presented herein were originally written and presented at a conference co-sponsored by the George Mason Law and Economics Center and the Liberty Fund and held in Captiva Island February 2012.1 In addition, the papers have been supplemented by additional papers related to the topic. Taken together, the papers included here present one of the most comprehensive and far-reaching analyses of the current state of behavioral law and economics. In particular, unlike many prior collections of papers on behavioral law and economics, the papers collected here include a wide variety of perspectives, from both enthusiasts for the behavioral law and economics research paradigm, as well as others who draw more skeptical conclusions. In addition, the papers presented here rely heavily on empirical analysis, as opposed to the anecdotal and non-empirical nature of much behavioral law and economics research. The variety of perspectives represented here appraise the current state of knowledge of behavioral law and economics and identify some of the challenges for the research paradigm going forward. The volume starts off with an overview essay by Thomas S. Ulen, one of the founding fathers of behavioral law and economics, Behav-

A number of studies have demonstrated that humor can impact both horizontal and vertical relationships in organizations, but little is known about the interpersonal processes underlying this link. By integrating theory and research from the fields of philosophy, social psychology, communications, and leadership, it is possible to illuminate a combination of processes which, considered collectively, explain humor's ability to create, maintain, impede, or destroy relationships at work. I first review the classical theories of humor, which explain what motivates individuals to express humor and what determines humor enjoyment. However, since these frameworks focus on humor at the individual-level of analysis, they cannot speak to the social processes involved in a humor exchange. Research in the fields of social psychology, communications, and leadership provides insight regarding the remaining social mechanisms. In sum, it appears that interpersonal humor operates through four related but distinct processes: affect-reinforcement, similarity-attraction, self-disclosure, and hierarchical salience. These social processes are proposed to function in addition to (not in lieu of) the individual-level mechanisms the classical humor theories describe. The discussion, thus, culminates in a relational process model of humor, contributing a more fine-grained understanding of interpersonal humor to the organizational literature.

Inequalities are complex and multifaceted social phenomena that must be scrutinised and tackled with all the theoretical (and practical) resources at our disposal. This piece departs from the assumption that it is important to broaden the scope ofresearch about inequalities and go beyond the most common approaches to the topic, such as studies which focus on the structures that produce and perpetuate inequalities. In the contemporary world there are a variety of types of inequalities based on identities related not only to social class, but also to gender, religion, race, ethnicity, sexual orientation, and so on. I will argue that, by focusing on the individual, the concept of “stigma”, as introduced by Erving Goffman, alongside the mechanisms of “dehumanization” and “infrahumanization”, as currently studied in the fields of neurosciences and social psychology, may contribute to a better understanding of patterns of reproduction and reinforcement of inequalities in contemporary societies. They are also useful for devising strategies to rehumanize those that live at the margins of society. In fact, it is part of the research agenda of social psychologists and neuroscientists that have been studying processes of dehumanization and infrahumanization to conceive measures that could contribute to abolish (or at least reduce) the proclivity ofcertain perpetrators to dehumanize other human beings. I will finally argue that the branches ofsocial sciences that most commonly study inequalities at a macro level (economics and sociology) or a microlevel (anthropology) would greatly benefit from coming into closer contact with the research on dehumanization and infrahumanization being undertaken in the fields of social psychology and neurosciences, and vice-versa.

such distinguished psychologists as Daryl Bem, Baruch Fischhoff, Lewis Goldberg, and Mark Snyder. We also learned a great deal from the reviews. Each of the reviewers, while appreciating at least some aspects of our book, has mused about the way it could, and perhaps should, have been written. In our response, we highlight these alternative texts. We suspect that the reader will agree with our reviewers, and with us, that the interface of the fields of cognitive, social, and personality psychology holds the promise of some excellent books waiting to be written by the right people. Fischhoff, a cognitive psychologist with social leanings (or at least many friends and admirers in the field of social psychology), has chosen to see our book in the context of his

This study provides an examination of the dynamic relationship between power and knowledge within the realm of social psychology, surpassing conventional narratives. The field of social psychology has historically been shaped by prevailing narratives that serve to uphold and perpetuate established power dynamics. This study adopts a critical standpoint, interrogating the mechanisms through which power influences the generation of knowledge as well as the formulation of theories. This study aims to enhance this study’s comprehension of power and knowledge in the field of social psychology by engaging in the deconstruction of conventional narratives. This study employs a multidimensional approach to examine the diverse manifestations of power within the field, encompassing societal power structures, organisational dynamics, and personal viewpoints. Through the process of interrogating prevailing discourses and exploring alternative perspectives, this research uncovers latent power dynamics that influence the formulation of research inquiries, the selection of methodologies, and the interpretation of findings. Through the incorporation of a wide range of voices and perspectives, it becomes possible to cultivate a more comprehensive comprehension of power dynamics and generate knowledge that is equitable and fair in its social implications. This study enhances the author’s understanding of the dynamic relationship between power and knowledge within the field of social psychology, thereby enabling a transformative perspective on the examination of human behaviour and society

Social relationships and groups: New insights on embodied and distributed cognition

This chapter defends the perfectionist conception of justice against Jonathan Quong’s argument that perfectionist political action is paternalistic because it is premised on the belief that, when left to their own devices, citizens will fail to make sound choices about how to use their time and resources. In response, the author concedes that perfectionist political action does involve the assumption that citizens are not always disposed to make rational decisions about their own good, but denies that there is anything disrespectful about proceeding on the basis of such an assumption—especially given that, as mounting evidence from the fields of social psychology and behavioural economics suggests, this assumption is true of all human beings. To defend this position, the author develops an alternative conception of what respect for the moral status of citizens requires—a conception that requires that the state treat citizens as if they are disposed often, but not always, to make rational decisions about their own good, and thus that is compatible with some degree of paternalism.

The traditional social science disciplines can provide many benefits to the field of human behavior in fire (HBiF). First, the social sciences delve further into insights only marginally examined by HBiF researchers, in turn, expanding the depth of HBiF research. In this paper, I present examples of studies from the fields of social psychology and sociology that would expand HBiF research into non-engineering or "unobservable" aspects of behavior during a fire event. Second, the social sciences can provide insight into new areas of research; in turn, expanding the scope of HBiF research. In this section, I introduce pre- and post-fire studies and explore potential research questions that fall outside of the response period of a fire, the phase upon which most focus is currently placed. Third, the social sciences elucidate the value of research methods available to study human behavior. Qualitative research methods are specifically highlighted. These three benefits will allow HBiF researchers to collect a wider range of data, further develop and expand current behavioral knowledge, and increase the impact of this research for both social and engineering applications. Finally, I end with a discussion on possible ways to better integrate the social sciences within human behavior in fire.

HOW DO WE KNOW OURSELVES? Curiosities and Marvels of the Human Mind by David G. Myers. New York: Farrar, Straus, and Giroux, 2022. 272 pages. Hardcover; $15.59. ISBN: 9780374601959. *David G. Myers is the author of numerous textbooks in the field of social psychology; his bibliography also includes several books which combine psychological perspectives and religious belief. Further, Myers has authored several books intended for a more general audience. How Do We Know Ourselves? would fall into this latter category. *Divided into three parts: Who Am I?, Who Are We?, and What in the World?, Myers's book is a compendium of forty short essay reflections on the human condition from a social psychology perspective. In Part I, chapters one through twelve introduce the reader to a vast array of psychological insight pertaining to the self. These reflections build a repertoire of concepts which draw upon research in the discipline. Myers's introduction and use of data and findings are adeptly incorporated into the narrative, and the many examples used in this section and throughout the book illustrate the points raised succinctly and with significant effect. It is in this first section that the book's subtitle is most clearly applicable, Curiosities and Marvels of the Human Mind. Myers takes us on a journey of self-discovery as he engages us to consider such concepts as implicit egotism (chap. 1), blindsight and implicit memory (chap. 5), intuition (chap. 7), hindsight bias (chap. 9), and self-esteem (chap. 12), to name but a few. *In Part II, chapters thirteen through twenty-seven, the focus shifts from the psychology of the "self" to that of our relationships. The opening chapter of Part II, "The Science of Humility" (chap. 13), is cleverly book-ended with its closing chapter essay, "Narcissism: The Grandiose Self" (chap. 27). Between humility and narcissism, we are treated to reflections on psychological research concerning birth order (chap. 14), how the mind processes traumatic events (chap. 16), group polarization (chap. 18), the social facilitation phenomenon (chap. 24), and the psychology of friendships (chaps. 25 and 26). Again, to name just a few. *For the last section Part III, chapters twenty-eight through forty, Myers broadens the focus of his social psychological scope to consider a wider social context. Starting with the perennial question of "How Nature and Nurture Form Us" (chap. 28), he leads us through discussion on the fear of dying (chap. 32), immigration and intergroup contact (chap. 33), a chapter titled "How Politics Changes Politicians" (chap. 35), confirmation bias (chap. 36), and "phubbing," which was a term I had never heard before, but have certainly experienced; it means that our personal interactions are distracted by a constant need to check our smartphone devices (chap. 37). Myers concludes in the last chapter, "Do Replication Failures Discredit Psychological Science?" (chap. 40), with a defense of scientific inquiry and a word of caution to an overindulged skepticism which can lead to out-and-out cynicism. *At the point of purchasing this book to review, I allowed myself a cursory glance at some of the reviews submitted by other customers. I noticed, to my initial surprise, several comments alluding negatively to Myers's occasional inclusion and social psychological analysis of current issues in the political arena. Upon reading the book, I certainly could identify those essays which, for some, may have been a cause of irritation, but this observation highlights a critical point and speaks to the relevance of this book. The science of psychology has much to contribute to our understanding of contemporary issues in the modern world. For application to current events and in his use of contemporary real-life examples, Myers has an embarrassment of riches to draw on. The collective experience of the COVID epidemic, social media use, and indeed, the US political landscape are all grist for the mill; these are necessary social issues that warrant social scientific scrutiny. How Do We Know Ourselves? Curiosities and Marvels of the Human Mind provides this. In Myers's open, honest, and self-effacing style, he is able to illuminate hard data and scientific inquiry; he allows us to consider questions of real human and social significance from a disciplinary perspective. *The text is thoughtfully crafted and has an easy, accessible narrative flow, which introduces the reader to significant social psychological research, concepts, and theory. The style is conversational, and the author has chosen not to include exhaustive citations in the body of the text; there is, however, an extremely useful Notes section at the back of the book which provides detailed reference information to all sources used. This inclusion is particularly welcome given the short length of each of the separate chapters that manage, nonetheless, to introduce many pertinent sources that call for further exploration after piquing one's interest. Although How Do We Know Ourselves? is accessible and conversational, one would be mistaken to think that it lacks a certain depth. David G. Myers offers in this book the culmination of five decades of working in the field of social psychology; it is insightful, apposite, at times moving, and profound. *For people of faith, there is much to appreciate and reflect upon in How Do We Know Ourselves? Myers's own religious frame of reference is evident in subtle ways throughout the text. He seamlessly introduces, for example, the theological insights of such figures as C. S. Lewis (chaps. 13, 19, 21, 35), Reinhold Niebuhr (chap. 12), Pope Francis (chap. 26), and Saint Paul the Apostle (chap. 36). Myers does this, not in a didactic or preachy manner, but in ways that gently elevate the significance of faith for human flourishing and ethical mindfulness in our relationships. *How Do We Know Ourselves? Curiosities and Marvels of the Human Mind will appeal to a wide audience. For the casual reader interested in gaining social psychological insight on a range of pertinent subjects, this book will serve as a useful primer and steppingstone to the discipline. For educators wanting to add a text to an existing reading list which would serve to provide compelling examples of how course material could be applied, this book would be a useful addition. Lastly, Myers's work could serve as a guide to one's own self-reflection; on our own understanding of ourselves as we navigate the world. *Reviewed by Malcolm Gold, PhD, Adjunct Professor of Sociology, Messiah University, Mechanicsburg, PA 17055.

This paper deals with the issue of psychological factors that influence consumer behaviour and therefore have an impact on demand formation. The paper summarizes existing research studies in the field of social psychology and places these studies in the context of economics, consumer decision making. The paper also highlights the founder of the Bata company, Tomas Bata, who built a multinational shoe company in the 1920s and who intuitively applied rules in the management system for which psychologists only found a scientific explanation in the second half of the 20th century and which did not fully develop into behavioral economics and neuroleadership until the first two decades of the 21st century, 100 years later.

In this work, no denying the role, or even more so, the value of rational thinking, it is assumed that it is not the only effective tool for man to achieve his valuable goals. It is conjectured here that sometimes irrational thinking is an equally good (and sometimes even better than rational thinking) means of achieving them. In the light of these assumptions, the goal of my work is to indicate the benefits that may be the result of irrational thinking in the colloquial (i.e. unscientific) domain of everyday human practice. The given examples of irrational thinking come from research in the field of cognitive and social psychology and behavioural economics. Their results prove that irrational behaviours (including thinking) are neither accidental nor senseless, and on the contrary systematic and easy to predict, they constitute important arguments for considering the phenomenon of irrational thinking. I also discuss this issue although only to a limited extent.