NAŠE GOSPODARSTVO / 
OUR ECONOMY

A Conceptual Model of the Relationship between Personal Values and Personal Tax Culture Regarding the Perception of Tax System Fairness

Aleksandra Vehovar, Damijan Mumel, Lidija Hauptman

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

Full Text:

PDF

Refbacks

  • There are currently no refbacks.