Generation Z studentsʼ motivation to pay taxes

Abstract

Methodology/approach: In a quantitative empirical study, a questionnaire containing a set of 31 questions was used. The analysis of the results was conducted using descriptive statistics. Results: The results indicate that Generation Z's motivation to pay taxes is influenced by factors that come from four platforms of tax compliance. Research limitations/implications: The basic limitation concerns the fact that the study was conducted as a pilot. Therefore, it illustrates and examines a certain fragment of reality, but does not allow us to make inferences about the population. However, it is the basis for further research in this area and shows what direction it will take. Originality/Value: The article evaluates and analyzes factors from the four platforms of tax compliance that have an impact on the tax payment motivation of future taxpayers in Poland. There is a simultaneous examination of several variables derived from each plane of the taxpayer environment.