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Naslov:Is there a relationship between self-enhancement, conservation and personal tax culture?
Avtorji:ID Hlastec, Aleksandra (Avtor)
ID Mumel, Damijan (Avtor)
ID Hauptman, Lidija (Avtor)
Datoteke:.pdf Hlastec-2023-Is_There_a_Relationship_between_S.pdf (1,08 MB)
MD5: 6910E0057D28B60B472BFDBB3BF81FAA
 
URL https://doi.org/10.3390/su15075797
 
Jezik:Angleški jezik
Vrsta gradiva:Znanstveno delo
Tipologija:1.01 - Izvirni znanstveni članek
Organizacija:EPF - Ekonomsko-poslovna fakulteta
Opis:Sustainability gets higher on the policy agenda of many countries in terms of the UN Sustainable Development Goals. Unethical tax behaviour diminishes the tax system’s sustainability, but paying taxes is necessary if we want to contribute to society. There is a deeper need to understand the factors that influence taxpayers’ perceptions, personal values and personal tax culture. Previous research by the OECD (2013, 2019) using the World Values Survey (WVS) did not provide a sufficient explanation of all the socio-economic factors associated with personal tax culture. As the behaviour of an individual is shaped by a set of values, and values can provide predictive and explanatory power in the analysis of attitudes, opinions and actions by policymakers, it is necessary for them to understand such when proposing tax morale incentives within the institutional pillar. A literature review showed that the research topics on personal tax culture present specific assumptions and gaps. To contribute to this topic, a conceptual model was developed, and the relationship between personal values (conservation/self-enhancement), measured by the widely accepted and recognised Schwartz’s circular model, and personal tax culture was analysed with the aim of formulating recommendations for policymakers. The survey conducted in Slovenia involved 202 respondents. Based on exploratory factor analysis and the performed correlation analysis, empirical research suggests that a relationship between personal values and personal tax culture as the cornerstones of an individual’s tax-compliant behaviour and their attitude towards the ethics of tax evasion is significant. The correlation between personal values and an individual’s attitude towards the tax system is insignificant. By understanding the relationships between individuals’ personal and tax culture values, policymakers can achieve a greater sustainable tax system.
Ključne besede:personal values, self-enhancement, conservatism, tax culture, personal tax culture, tax system, tax compliance, tax evasion, conceptual model, Slovenia
Status publikacije:Objavljeno
Verzija publikacije:Objavljena publikacija
Poslano v recenzijo:18.02.2023
Datum sprejetja članka:23.03.2023
Datum objave:27.03.2023
Založnik:MDPI
Leto izida:2023
Št. strani:Str. 1-23
Številčenje:Letn. 15, Št. 7, št. članka 5797
PID:20.500.12556/DKUM-88419 Novo okno
UDK:336.22
COBISS.SI-ID:148454147 Novo okno
DOI:10.3390/su15075797 Novo okno
ISSN pri članku:2071-1050
Datum objave v DKUM:22.04.2024
Število ogledov:208
Število prenosov:125
Metapodatki:XML DC-XML DC-RDF
Področja:Ostalo
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Vaša ocena:Ocenjevanje je dovoljeno samo prijavljenim uporabnikom.
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Gradivo je del revije

Naslov:Sustainability
Skrajšan naslov:Sustainability
Založnik:MDPI
ISSN:2071-1050
COBISS.SI-ID:5324897 Novo okno

Licence

Licenca:CC BY 4.0, Creative Commons Priznanje avtorstva 4.0 Mednarodna
Povezava:http://creativecommons.org/licenses/by/4.0/deed.sl
Opis:To je standardna licenca Creative Commons, ki daje uporabnikom največ možnosti za nadaljnjo uporabo dela, pri čemer morajo navesti avtorja.
Začetek licenciranja:27.03.2023

Sekundarni jezik

Jezik:Slovenski jezik
Ključne besede:osebne vrednote, samopoveličevanje, konservativnost, davčna kultura, osebna davčna kultura, davčni sistemi, izpolnjevanje davčnih obveznosti, davčne utaje, konceptualni modeli, Slovenija


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