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

Ključne besede: osebne vrednote, osebna davčna kultura, davčni sistem, davčna skladnost, konceptualni model

Povzetek

Namen prispevka je raziskati povezavo med osebnimi vrednotami in osebno davčno kulturo glede na percepcijo pravičnosti davčnega sistema. Prispevek obravnava glavne gradnike davčne kulture, kot so davčna utaja, davčna usklajenost in davčni sistem. Na drugi strani pa teoretično opredeljujemo osebne vrednote posameznika, pri katerih smo se usmerili na Schwartzov model osebnih vrednot. Schwartzov model osebne vrednote kategorizira v deset skupin, znotraj dvodimenzionalnega krožnega modela, vzdolž dveh bipolarnih dimenzij. Zaradi neraziskanosti obravnavanega področja smo v nadaljevanju prispevka razvili konceptualni model za analizo povezave med osebnimi vrednotami in osebno davčno kulturo, ki temelji na predhodnih raziskavah.

Prenosi

Podatki o prenosih še niso na voljo.

Biografije avtorja

Aleksandra Vehovar

PhD Student at the University of Maribor, Faculty of Economics and Business, Slovenia
E-pošta: 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, Slovenija
E-pošta: 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, Slovenija
E-pošta: 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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