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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.
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Authors and Affiliations

Sabina Kołodziej
1
ORCID: ORCID
Małgorzata Niesiobędzka
2
ORCID: ORCID

  1. Kozminski University, Warsaw, Poland
  2. University of Bialystok, Bialystok, Poland
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Abstract

Background: The phenomenon of accumulating tasks, characteristic of emerging adulthood, intensifies perceived stress and stimulates coping activity. The nature and intensity of the coping strategies used to deal with challenges can affect mental health in emerging adulthood. The purpose of the study was to investigate the relationship between coping strategies and mental health in a group of emerging adults- students in higher education.
Methods: The study included 390 emerging adults, students in higher education. Coping strategies were measured with the COPE Questionnaire and information on mental health was called using the Kutcher Adolescent Depression Scale and the Satisfaction with Life Scale. The confirmatory factor analysis (CFA) with maximum likelihood (ML) estimation was used to assess the factor structure of the variables and structural equation modeling was used to test the hypotheses.
Results: The data mostly confirmed the hypotheses. Avoidance strategies turned out to be the strongest predictor of mental health, specifically negative mental health outcomes. Problem-focused strategies were a stronger predictor of quality of life than emotion-focused and support-seeking strategies. Emotion-focused strategies did not predict depression. Coping strategies, especially avoidance strategies, play a crucial role in mental health during emerging adulthood.
Conclusions: Learning to cope enables students to deal with difficult tasks and challenges of this period more effectively, and minimizes their risk of depression, and increases their life satisfaction.
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Authors and Affiliations

Karol Konaszewski
1
ORCID: ORCID
Małgorzata Niesiobędzka
1
ORCID: ORCID
Marcin Kolemba
1
ORCID: ORCID

  1. University of Bialystok, Faculty of Education, Poland

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