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The purpose of this article is to analyze the relationship between attitudes toward the tax system, the financial risk propensity and tax morality among entrepreneurs and employees. According to the results of the previous studies, positive tax attitude, manifesting in e.g. the belief that the long-term tax benefits are proportionate to the tax burden, has a positive effect on tax paying. However, it can be assumed that the propensity to take risk in the financial area, in particular the stimulating risk (taken no...