The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to … natural persons, but also the provisions governing the principles of tax liability. The research shows that while pro …-family tax policy is implemented on a fairly large scale in Poland, it does not apply to cohabitants. In principle, cohabitants …

Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the … which increases the risk of detection and penalties. However, many have been found to not engage in tax non-compliance when … social actors who engage in tax non-compliance when there is a lack of vertical trust (in governments) and horizontal trust …