Organizational Psychology

Purpose. The purpose of the work was to analyze the relative contributions of Faith in a JustWorld, Faith in a Competitive World, Justification of Systems, prevalence and risk of getting punished inassessing the allowability of dishonesty of people who had and did not have entrepreneurial experiencein paying taxes in small and large businesses. Study design. The study involved 315 people, of which 86,4% were women, the average age was 19.7 (±3,73), 26,4% of them had entrepreneurial experience. Respondents got acquainted with four vignettes describing cases of tax violations (two in large, two in small businesses) and assessed each case by the level of prevalence, allowability, risk of being punished.Then they filled out the questionnaires Faith in a competitive world (Gulevich et al., 2014), Faith in a just world (Nartova-Bochaver et al., 2013) of the Justification scale for the political and economicsystem (Agadullina et al., 2018). Findings. Regression analysis showed a difference in the structure ofthe contributions of the considered predictors to the assessment of the allowability of dishonesty inlarge and small businesses by people who had and did not have entrepreneurial experience. For thosewho had experience, only the prevalence and risk of punishment make a significant contribution to the assessment of the allowability of dishonesty in both large and small businesses. For those who did nothave such experience, the allowability of dishonesty in a large business is determined only by the faith ina competitive world and, with a negative sign, justification for the political system, and the allowabilityof dishonesty in small business is determined by the faith in a competitive world, justification for the political system, prevalence, and risk. The value of the results. The results obtained complement andexpanded the understanding of the factors that determine attitude towards dishonesty in business, showing the difference in the structure of predictors that make an input to the assessment of the allowability of tax evasion by those who had and did not have entrepreneurial experience.