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

Author

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  • Vehovar Aleksandra

    (PhD Student at the University of Maribor, Faculty of Economics and Business, Maribor, Slovenia)

  • Mumel Damijan

    (University of Maribor, Faculty of Economics and Business, Maribor, Slovenia)

  • Hauptman Lidija

    (University of Maribor, Faculty of Economics and Business, Maribor, Slovenia)

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.

Suggested Citation

  • Vehovar Aleksandra & Mumel Damijan & Hauptman Lidija, 2018. "A Conceptual Model of the Relationship between Personal Values and Personal Tax Culture Regarding the Perception of Tax System Fairness," Naše gospodarstvo/Our economy, Sciendo, vol. 64(1), pages 41-47, March.
    • Handle: RePEc:vrs:ngooec:v:64:y:2018:i:1:p:41-47:n:5
    DOI: 10.2478/ngoe-2018-0005
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    References listed on IDEAS

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