“…Cognitive component [2], [5], [8], [10], [12] Emotional & volitional component [1], [2], [3], [4], [11], [36] Behavioral component [6], [19] The first level of the hierarchy represents the objectives of evaluating the components of tax consciousness: cognitive K, emotional-volitional E, and behavioral P ones. The second level includes factors determining the previous level components, namely: tax awareness, emotions that arise in the process of taxation, attitude to taxation, guidelines on how to act in terms of taxation.…”