September 1999
Excerpt from “Central European Public Opinion”,
a special issue of “Polish Public Opinion”, created and published
by CBOS
Among residents of the three countries, Poles are the most convinced
that the taxes in their country are too high. Most of them believe that
taxes should be decreased, even if public expenditure had to be limited
as a result. Hungarians opt for lowering taxes rather than maintaining
their current level, too. On the contrary, in the Czech Republic most
respondents accept the current tax level, and those who would like taxes
to be decreased are in a minority.
THE FINANCIAL SITUATION OF THE STATE DEPENDS ON THE AMOUNT
OF TAXES COLLECTED. IN YOUR OPINION, WHAT SHOULD BE DONE IN THIS RESPECT:

In all three countries, respondents believe that their tax systems
tolerate too large differences between the incomes of individual
citizens. Those who earn the most do not pay enough tax, while those
with the lowest incomes pay too much. Obviously, a low level of
tolerance to differences in income may be associated with rather strong
egalitarian tendencies in this respect, which are characteristic of most
societies that have experience of living in a socialist economy.
In all three countries, the respondents’ views are the most consistent
as far as taxes paid by people with low incomes are concerned. The vast
majority believe that they are too high. The Poles are most convinced.
As many as 91% of them believe that people with low incomes pay too much
tax. Hungarians have a similar opinion on taxes paid by the poorest
residents of their country (80%). The Czech are less convinced – 63%
share this view.
WHAT DO YOU THINK ABOUT THE CURRENT LEVEL OF TAXES PAID BY PEOPLE
WITH HIGH, AVERAGE AND LOW INCOME? IS IT TOO HIGH, MORE OR LESS RIGHT OR TOO LOW?
The current level of taxes paid by people with high income is

The opinion on taxes paid by the richest people is a little more
divided, although in all three countries over half of the respondents
believe that they are too low. The Hungarians are more convinced about
it (59%) than the Poles (53%) and the Czechs (52%). The opinion of Poles
in this respect is the most divided – one quarter of respondents believe
that the level of taxes paid by the richest Poles is just right, and one
in eight think that it is even too high.
WHAT DO YOU THINK ABOUT PEOPLE HIDING A PART OF THEIR SALARY
IN ORDER TO DECREASE INCOME TAX? SHOULD SUCH BEHAVIOUR:

Taxpayers behave in a similar way everywhere. They try to reduce the
amount of tax paid as much as possible, not always using legal methods.
The simplest method of tax evasion is hiding part of one’s income. In
all countries that took part in our survey, most respondents regard such
behaviour as blameworthy and treat it as cheating the state. The Czechs
disapprove of such behaviour the most. In contrast, Hungarians seem the
most tolerant to such acts, as two fifths of them expressed the opinion
that such behaviour should be forgiven, because taxes are generally too
high.