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This article analyses tax motivation to fulfi ll tax obligation through the prism of public interest (fi nancial). The starting point for the research presented here are factors shaping taxpayers motivation to comply with tax obligation or evade it. The aim of the article is to determine what values guide taxpayers deciding to pay or evade due taxes as well as what factors shape their tax motivation. The research problem is to establish the answer to the question whether tax motivation may protect the public fi nancial interest. Regarding obtained results of the research identifying factors shaping tax motivation, psychological and ethical factors were selected, with the former proved to be major in having an impact on tax motivation. The main psychological factor negatively infl uencing tax motivation is the amount of tax and general reluctance towards transferring a part of the earned money.

Tax Motivation as an Instrument Protecting Public Financial Interest