Since 2014
A Conceptual Model of the Relationship between Personal Values and Personal Tax Culture Regarding the Perception of Tax System Fairness
Journal of Contemporary Issues in Economics and Business
View Archive Info| Field | Value | |
| Title |
A Conceptual Model of the Relationship between Personal Values and Personal Tax Culture Regarding the Perception of Tax System Fairness
|
|
| Creator |
Vehovar, Aleksandra; PhD Student at the University of Maribor, Faculty of Economics and Business
Mumel, Damijan; University of Maribor, Faculty of Economics and Business Hauptman, Lidija; University of Maribor, Faculty of Economics and Business |
|
| Subject |
—
personal values, personal tax culture, tax system, tax compliance, conceptual model |
|
| Description |
The purpose of this paper is to explore the relationship between personalvalues and personal tax culture regarding the perception of a tax system’sfairness. The paper deals with the main theoretical starting points of thefundamental cornerstones of the general tax culture such as tax evasion, taxcompliance and tax system. Based on findings in Schwartz's model of personalvalues, the paper discusses some of individual personal values, categorizedinto ten groups within a two-dimensional circular design, along two bipolardimensions. Because this field of research is largely unexplored and basedon the previous theoretical research, a conceptual model for analysing thisrelationship was developed.
|
|
| Publisher |
Faculty of Economics and Business
|
|
| Contributor |
—
|
|
| Date |
2018-03-15
|
|
| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
|
| Format |
application/pdf
|
|
| Identifier |
http://ng-epf.si/index.php/ngoe/article/view/164
|
|
| Source |
Naše gospodarstvo/Our economy; Vol 64, No 1 (2018); 41-47
2385-8052 0547-3101 |
|
| Language |
eng
|
|
| Relation |
http://ng-epf.si/index.php/ngoe/article/view/164/149
|
|
| Rights |
Copyright (c) 2018 Naše gospodarstvo/Our economy
|
|