@ARTICLE{Kołodziej_Sabina_Does_2022,
 author={Kołodziej, Sabina and Niesiobędzka, Małgorzata},
 volume={vol. 53},
 number={No 4},
 journal={Polish Psychological Bulletin},
 pages={261-267},
 howpublished={online},
 year={2022},
 publisher={Committee for Psychological Science PAS},
 abstract={In this paper, we consider how charity donations influence tax cheating decisions. Paying taxes is a legal requirement, and some taxpayers are reluctant to pay and search for actions aimed at reducing the amount of tax they pay. Donating money to charity not only allows benefit from the legal tax relief but can also lead to violation of moral and law standards. Engagement in moral acts might enhance individuals’ propensity to engage in subsequent immoral behavior by providing them with moral credits. Two experiments were conducted in which people donated to charity, and then decided whether to cheat on tax. Study 1 was based on an imaginary situation, while in Study 2 real-life monetary payments were introduced. The vast majority of the respondents in both studies (N=218) were taxpayers. Research demonstrated that donating to charity increased the tendency to underreport income (Study 1) and enhanced the tendency to apply for undue tax relief (Study 2). Therefore, within the context of taxation, donating to charity may be a double-edged sword in that it provides people with moral credits, making them feel entitled to cheat when paying taxes.},
 type={Article},
 title={Does charity donation lead to tax cheating?},
 URL={http://www.czasopisma.pan.pl/Content/125953/PDF/2022-04-PPB-05.pdf},
 keywords={charity, tax cheating, moral licensing},
}