Record Details

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

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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