backBack to 1/2013
General and Professional Education
1/2013 pp. 20-26

pdf Get full text pdf


The article presents a research analyzing the level of economic knowledge and attitude towards taxation and tax authorities among Poles and Mexicans. Economic knowledge consists of understanding the basic economic terms (e.g. inflation, interest rate, privatization) as well as knowing the level of current economic indicators and selected public charges in a particular country (e.g. unemployment rate, minimum salary). The attitude toward tax system and Tax Office is described with Braithwaite’s (2003) typology, which distinguishes five postures: commitment, capitulation, resistance, disengagement and game playing. Conducted analysis shows that the level of economic knowledge is moderate but significantly different in both nations. Mexicans are better informed about the actual level of economic rates while Poles have wider knowledge of the basic economic notions. Results of tax attitudes questionnaire also shows significant differences in four out of five scales describing tax attitudes.

Key words

economic knowledge, economic facts, taxes, tax attitudes, Poles, Mexicans


1. Braithwaite, V., Dancing with authorities: Motivational postures and non-compliant action. in: ed. V. Braithwaite, Taxing democracy: Understanding tax avoidance and evasion, Aldershot: Ashgate Publishing Limited 2003, pp. 15-39.

2. Domurat, A., Kołodziej, S., Macko, A., Tyszka, T., Wiedza ekonomiczna polskiego społeczeństwa – 2008, Research report, Center of Economic Psychology and Decision Research, Kozminski University (former: WSPiZ), Warsaw 2008.

3. Eriksen, K., Fallen, L., Tax knowledge and attitudes towards taxation: A report on a quasi-experiment, Journal of Economic Psychology,1996, 17, 3, pp. 387-402.

4. Kirchler, E., Maciejovsky, B., Schneider, F., Everyday representation of tax avoidance, tax evasion, and tax flight: Do legal differences matter?, Journal of Economic Psychology, 2003, 24, pp. 535-553.

6. Kirchler, E., The economic psychology of tax behavior, Cambridge University Press, 2009.

7. Kołodziej, S., Wiedza ekonomiczna i postawy wobec podatków dorosłych Polaków, Studia i Materiały Polskiego Stowarzyszenia Zarządzania Wiedzą, 2001, 40, pp. 192-201.

8. Mierzejewska, A., Tax attitudes and economic knowledge of Polish and Mexican society. Unreported Master Thesis (tutor: S. Kołodziej). Kozminski University, Warsaw 2012.

9. Wenzel, M., An analysis of norm processes in tax compliance, Journal of Economic Psychology, 2004, 25(2), pp. 213-228.