Validation of the Polish version of the Motivational Postures (Toward Taxes) Questionnaire

Abstract

This article presents a Polish adaptation of the Motivational Postures (Towards Taxes) Questionnaire (MPQ). The MPQ is based on the concept of five tax-related motivational postures (Commitment, Capitulation, Resistance, Disengagement and Game Playing) and consists of 29 items. Three studies validating the Polish version of the MPQ are presented. The first study was conducted with a translated version of the original questionnaire and aimed to verify the factorial validity of this version using confirmatory factor analysis (CFA). Since the factor structure revealed on Australian sample was not reproduced, exploratory factor analysis (EFA) was conducted. Study 2 used CFA to confirm the new structure of the modified version of the questionnaire evident from the Study 1 EFA, and also estimated the reliability and internal validity of the modified version. This resulted in a questionnaire consisting of 20 items and five scales (Moral Duty, Capitulation, Active Resistance, Disengagement and Pleasant Games). The third study tested the questionnaire’s construct validity. A theoretical interpretation of the scale is provided.

How Do Individuals Interact with the Police? Validation of a Scale of Motivational Postures Toward the Police in Spanish

“…The six-factor solution is presented in Table 2. Five out of the six factors align with findings from previous studies (Braithwaite, 2003;Kołodziej, 2021). Two dimensions of compliance emerged: commitment and capitulation.…”

“…In total, 12 items were adapted into Spanish from various motivational postures scales (Bartel & Barclay, 2011;V. Braithwaite, 2003;Kołodziej, 2021;Murphy & Cherney, 2012;Sargeant et al, 2021), while 11 items were specifically created for this study, taking into account the Spanish-speaking context. It is worth noting that the proposed scale was developed by the research team and assessed by a group of independent experts who suggested modifications, all of which were incorporated.…”

“…The majority of research on motivational postures towards the police has been concentrated in the Anglo-Saxon world, encompassing Europe and Australia. Recent works have started incorporating this research into North America (e.g., Wood et al, 2023), Asia (Cookson et al, 2010) and Poland (Kołodziej, 2021) and scales have been developed to assess motivational postures towards the police (Murphy, 2016, Sargeant et al, 2018, 2021. However, there are two knowledge gaps.…”