The article presents the results of the author’s empirical social research on non-sanction sources of tax complianceof a natural person (an individual taxpayer). This concept is understood as conscious and intentional compliancewith tax law and meeting the requirements of tax law. The fundamental assumption is the discovery,proven by behavioral economics, that in a tax state under democratic conditions, people pay taxes not only becauseof state compulsion. A fiscal system that is effective in terms of tax compliance is a system in which as manytaxpayers as possible consciously and intentionally comply with tax law and meet the requirements of tax law.The article presents the level of tax compliance among adult Poles as well as the level of forced and voluntarycompliance determined in our own empirical research. Then, the following non-sanction determinants of a citizen’swillingness to make tax payments were presented: tax morale, lack of experience of unintentional tax error, attitudetowards tax compliance, religiosity, tax mentality, perception of the structure of taxes as fair, perception of thefunctioning of the tax apparatus for the common good, trust in the tax apparatus.