Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/206252 
Year of Publication: 
2018
Citation: 
[Journal:] Naše gospodarstvo / Our Economy [ISSN:] 2385-8052 [Volume:] 64 [Issue:] 1 [Publisher:] De Gruyter Open [Place:] Warsaw [Year:] 2018 [Pages:] 41-47
Publisher: 
De Gruyter Open, Warsaw
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.
Subjects: 
personal values
personal tax culture
tax system
tax compliance
conceptual model
JEL: 
M41
M48
M26
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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