Abstract:

The aim of this paper is to determine the level of local taxation awareness among owners of properties located in rural communities in Poland. This aim was achieved through a pilot study using the following research methods: a questionnaire interview and a survey questionnaire. The study provided valuable information to support three hypotheses which will be verified at later stages of the project, namely: (1) there are marked differences in the level of taxation awareness of rural and urban communities; (2) local taxation awareness of entrepreneurs is more pronounced than that of private persons; (3) the declared understanding of local taxation mechanisms is not correspondent with the level of knowledge required for their correct settlement.