IDEAS home Printed from https://ideas.repec.org/a/plo/pone00/0252937.html
   My bibliography  Save this article

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

Author

Listed:
  • Sabina Kołodziej

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.

Suggested Citation

  • Sabina Kołodziej, 2021. "Validation of the Polish version of the Motivational Postures (Toward Taxes) Questionnaire," PLOS ONE, Public Library of Science, vol. 16(6), pages 1-17, June.
    • Handle: RePEc:plo:pone00:0252937
    DOI: 10.1371/journal.pone.0252937
    as

    Download full text from publisher

    File URL: https://journals.plos.org/plosone/article?id=10.1371/journal.pone.0252937
    Download Restriction: no
    File URL: https://journals.plos.org/plosone/article/file?id=10.1371/journal.pone.0252937&type=printable
    Download Restriction: no
    File URL: https://libkey.io/10.1371/journal.pone.0252937?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Benno Torgler & Friedrich Schneider, 2007. "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," Social Science Quarterly, Southwestern Social Science Association, vol. 88(2), pages 443-470, June.
    2. Valerie Braithwaite, 2009. "Defiance in Taxation and Governance," Books, Edward Elgar Publishing, number 12542.
    3. Albrecht, Gary L. & Walker, Vivian G. & Levy, Judith A., 1982. "Social distance from the stigmatized : A test of two theories," Social Science & Medicine, Elsevier, vol. 16(14), pages 1319-1327, January.
    4. Lea,Stephen E. G. & Tarpy,Roger M. & Webley,Paul M., 1987. "The Individual in the Economy," Cambridge Books, Cambridge University Press, number 9780521317016, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
    2. Paleka Hana & Karanović Goran & Štambuk Ana, 2023. "The Direct and Moderating Effect of Sociodemographic Variables on Tax Compliance Behaviour," South East European Journal of Economics and Business, Sciendo, vol. 18(2), pages 34-48, December.
    3. James Alm & Chandler McClellan, 2012. "Tax Morale and Tax Compliance from the Firm's Perspective," Kyklos, Wiley Blackwell, vol. 65(1), pages 1-17, February.
    4. Eric M. Uslaner, 2007. "Tax Evasion, Corruption, and the Social Contract in Transition," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0725, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    5. Luca Andriani, 2012. "Tax Morale and Pro-Social Behavior: Evidence from a Palestinian Survey," Working Papers 712, Economic Research Forum, revised 2012.
    6. Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
    7. Fábio Pereira Silva & Reinaldo Guerreiro & Eduardo Flores, 2019. "Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 66(2), pages 147-180, June.
    8. Alvaro Forteza & Cecilia Noboa, 2019. "Perceptions of institutional quality and justification of tax evasion," Constitutional Political Economy, Springer, vol. 30(4), pages 367-382, December.
    9. Matthias Kasper & James Alm, 2022. "Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 87-111.
    10. Mehmet Nar, 2015. "The Effects of Behavioral Economics on Tax Amnesty," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 580-589.
    11. Dossè Mawussi Djahini‐Afawoubo, 2024. "Understanding tax payment behaviour in the West African Economic and Monetary Union: The role of perceived detection capacity and honesty," Journal of International Development, John Wiley & Sons, Ltd., vol. 36(2), pages 795-823, March.
    12. Adriana AnaMaria Davidescu & Eduard Mihai Manta & Adina Teodora Stoica-Ungureanu & Magdalena Anton (Musat), 2022. "Could Religiosity and Religion Influence the Tax Morale of Individuals? An Empirical Analysis Based on Variable Selection Methods," Mathematics, MDPI, vol. 10(23), pages 1-32, November.
    13. Claudia Keser & David Masclet & Claude Montmarquette, 2020. "Labor Supply, Taxation, and the Use of Tax Revenues: A Real-Effort Experiment in Canada, France, and Germany," Public Finance Review, , vol. 48(6), pages 714-750, November.
    14. Nobles, Jenna & Weintraub, Miranda Ritterman & Adler, Nancy E., 2013. "Subjective socioeconomic status and health: Relationships reconsidered," Social Science & Medicine, Elsevier, vol. 82(C), pages 58-66.
    15. Anna Hutchens, 2011. "Playing games of governance: How and why Fair Trade pioneers evade corporate capture," Regulation & Governance, John Wiley & Sons, vol. 5(2), pages 221-240, June.
    16. Kai Wei & Daniel Jacobson López & Shiyou Wu, 2019. "The Role of Language in Anti-Immigrant Prejudice: What Can We Learn from Immigrants’ Historical Experiences?," Social Sciences, MDPI, vol. 8(3), pages 1-18, March.
    17. Gedenk, Karen, 1996. "Agency-Theorie und die Steuerung von Geschäftsführern: Paradebeispiel oder Problemfall?," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 422, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    18. Semjén, András, 2017. "Az adózói magatartás különféle magyarázatai [Various explanations for tax compliance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 140-184.
    19. Wood, Michael, 1998. "Socio-economic status, delay of gratification, and impulse buying," Journal of Economic Psychology, Elsevier, vol. 19(3), pages 295-320, June.
    20. Dariusz Kiełczewski, 2005. "Style konsumpcji jako przejaw zróżnicowania poziomu życia," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 5-6, pages 85-100.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:plo:pone00:0252937. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: plosone (email available below). General contact details of provider: https://journals.plos.org/plosone/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.