The negative determinants of the taxpayers' fiscal motivation

Abstract

The aim of this article is to analyse taxpayers' motivational postures on the basis of negative determinants shaping fiscal motivation. Motivational postures are strictly connected with taxpayers' behaviour, therefore the research problem is to answer the question, whether motivational postures such as resistance, disengagement and game playing impact the acceptance of tax evasion. The conducted research confirms that trust or its lack to tax authorities, willingness of one's own benefit, conviction of the lack of effectiveness and cost-efficiency in using public funds influence taxpayers' behaviour.