Naslov: | A conceptual model of the relationship between personal values and personal tax culture regarding the perception of tax system fairness |
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Avtorji: | ID Hlastec, Aleksandra (Avtor) ID Mumel, Damijan (Avtor) ID Hauptman, Lidija (Avtor) |
Datoteke: | Nase_gospodarstvoOur_economy_2018_Vehovar,_Mumel,_Hauptman_A_Conceptual_Model_of_the_Relationship_between_Personal_Values_and_Personal_T.pdf (725,51 KB) MD5: 533FAC42D1759F98A26EF5C2D66684C0 PID: 20.500.12556/dkum/ad33ecc5-f968-4664-80ff-769726c5cd70
http://www.degruyter.com/view/j/ngoe.2018.64.issue-1/ngoe-2018-0005/ngoe-2018-0005.xml
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Jezik: | Angleški jezik |
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Vrsta gradiva: | Znanstveno delo |
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Tipologija: | 1.01 - Izvirni znanstveni članek |
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Organizacija: | EPF - Ekonomsko-poslovna fakulteta
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Opis: | 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. |
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Ključne besede: | personal values, personal tax culture, tax system, tax compliance, conceptual model |
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Status publikacije: | Objavljeno |
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Verzija publikacije: | Objavljena publikacija |
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Leto izida: | 2018 |
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Št. strani: | str. 41-47 |
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Številčenje: | Letn. 64, št. 1 |
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PID: | 20.500.12556/DKUM-70331  |
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ISSN: | 0547-3101 |
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UDK: | 336.221.4:17.022.1 |
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COBISS.SI-ID: | 12997148  |
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DOI: | 10.2478/ngoe-2018-0005  |
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ISSN pri članku: | 0547-3101 |
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NUK URN: | URN:SI:UM:DK:FITW8III |
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Datum objave v DKUM: | 03.05.2018 |
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Število ogledov: | 1429 |
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Število prenosov: | 421 |
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Metapodatki: |  |
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Področja: | Ostalo
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