Aleksandra Vehovar (Author), Damijan Mumel (Author), Lidija Hauptman (Author)

Abstract

The purpose of this paper is to explore the relationship between personal values and personal tax culture regarding the perception of a tax system’s fairness. The paper deals with the main theoretical starting points of the fundamental cornerstones of the general tax culture such as tax evasion, tax compliance and tax system. Based on findings in Schwartz's model of personal values, the paper discusses some of individual personal values, categorized into ten groups within a two-dimensional circular design, along two bipolar dimensions. Because this field of research is largely unexplored and based on the previous theoretical research, a conceptual model for analysing this relationship was developed.

Keywords

personal values;personal tax culture;tax system;tax compliance;conceptual model;

Data

Language: English
Year of publishing:
Typology: 1.01 - Original Scientific Article
Organization: UM EPF - Faculty of Economics and Business
UDC: 336.221.4:17.022.1
COBISS: 12997148 Link will open in a new window
ISSN: 0547-3101
Parent publication: Naše gospodarstvo
Views: 859
Downloads: 349
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Other data

Secondary language: Slovenian
Secondary title: Konceptualni model povezav med osebnimi vrednotami in osebno davčno kulturo glede na percepcijo pravičnosti davčnega sistema
Secondary abstract: Namen prispevka je raziskati povezavo med osebnimi vrednotami in osebno davčno kulturo glede na percepcijo pravičnosti davčnega sistema. Prispevek obravnava glavne gradnike davčne kulture, kot so davčna utaja, davčna usklajenost in davčni sistem. Na drugi strani pa teoretično opredeljujemo osebne vrednote posameznika, pri katerih smo se usmerili na Schwartzov model osebnih vrednot. Schwartzov model osebne vrednote kategorizira v deset skupin, znotraj dvodimenzionalnega krožnega modela, vzdolž dveh bipolarnih dimenzij. Zaradi neraziskanosti obravnavanega področja smo v nadaljevanju prispevka razvili konceptualni model za analizo povezave med osebnimi vrednotami in osebno davčno kulturo, ki temelji na predhodnih raziskavah.
Secondary keywords: davki;davčni sistem;zakonodaja;vrednote;davčna politika;
URN: URN:SI:UM:
Type (COBISS): Scientific work
Pages: str. 41-47
Volume: ǂLetn. ǂ64
Issue: ǂšt. ǂ1
Chronology: 2018
DOI: 10.2478/ngoe-2018-0005
ID: 10929723