Validation of the Polish version of the Motivational Postures (Toward Taxes) Questionnaire

Abstract

This article presents a Polish adaptation of the Motivational Postures (Towards Taxes) Questionnaire (MPQ). The MPQ is based on the concept of five tax-related motivational postures (Commitment, Capitulation, Resistance, Disengagement and Game Playing) and consists of 29 items. Three studies validating the Polish version of the MPQ are presented. The first study was conducted with a translated version of the original questionnaire and aimed to verify the factorial validity of this version using confirmatory factor analysis (CFA). Since the factor structure revealed on Australian sample was not reproduced, exploratory factor analysis (EFA) was conducted. Study 2 used CFA to confirm the new structure of the modified version of the questionnaire evident from the Study 1 EFA, and also estimated the reliability and internal validity of the modified version. This resulted in a questionnaire consisting of 20 items and five scales (Moral Duty, Capitulation, Active Resistance, Disengagement and Pleasant Games). The third study tested the questionnaire’s construct validity. A theoretical interpretation of the scale is provided.