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

Aleksandra Vehovar; Damijan Mumel; Lidija Hauptman

Aleksandra Vehovar
Damijan Mumel
Lidija Hauptman

Keywords: personal values, personal tax culture, tax system, tax compliance, conceptual model

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.

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Author Biographies

Aleksandra Vehovar

PhD Student at the University of Maribor, Faculty of Economics and Business, Slovenia
E-mail: aleksandra.vehovar@student.um.si

Aleksandra Vehovar is a PhD Student at the University of Maribor, Faculty of Economics and Business, Department of Accounting, Auditing and Taxation. She received her master’s degree in economic and business sciences from the University of Maribor, Faculty of Economics and Business in September 2015. Her current research interests are in a field of taxation, accounting and auditing.

Damijan Mumel

University of Maribor, Faculty of Economics and Business, Slovenia
E-mail: damijan.mumel@um.si

Damijan Mumel works as a Professor of marketing at the University of Maribor, Faculty of Economics and Business and a Head of Marketing institute. His main areas of research interest and lecturing are consumer behaviour, research methodology, qualitative research and communication. He presents his work at international scientific conferences and publishes original scientific papers in domestic and foreign scientific journals. He is a member of the Slovenian Marketing Association and the Slovenian Psychologists' Association, as well as the European Marketing Academy (EMAC).

Lidija Hauptman

University of Maribor, Faculty of Economics and Business, Slovenia
E-mail: lidija.hauptman@um.si

Lidija Hauptman is an associated professor of accounting, taxation and auditing at the University of Maribor, Faculty of Economics and Business. She received her PhD from the University in Maribor. Her current research interests are in a field of taxation, accounting and auditing. She received a Marie Curie fellowship in 2004 at the Department of Austrian and International Tax Law at the Vienna University of Economics and Business. She also received Diplomas in special bachelor programmes from St. Gallen University and Vienna University of Economics and Business.

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