<abstract xmlns="http://www.w3.org/1999/xhtml"><p> 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.</p></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.

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

Naše gospodarstvo/Our economy

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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....

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

Publié en ligne: 28 mars 2018

Pages: 41 - 47

Reçu: 01 déc. 2017

Accepté: 01 févr. 2018

DOI: https://doi.org/10.2478/ngoe-2018-0005

Mots clés
personal values, personal tax culture, tax system, tax compliance, conceptual model

© 2018

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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

Publié en ligne: 28 mars 2018

Pages: 41 - 47

Reçu: 01 déc. 2017

Accepté: 01 févr. 2018

DOI: https://doi.org/10.2478/ngoe-2018-0005

Mots cléspersonal values, personal tax culture, tax system, tax compliance, conceptual model

© 2018

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Mots clés
personal values, personal tax culture, tax system, tax compliance, conceptual model