20.500.12556/DKUM-92119 Exploring the relationship between individual tax culture and Schwartz’s higher-order personal values among accountants as taxpayers in Slovenia The OECD has called for a stronger and more dynamic sustainable tax-paying culture that countries must cultivate and a more robust ethical profile for individual taxpayers. The individual tax culture might vary in the significance attributed to values influenc- ing taxpayers’ perceptions toward taxation. As the hierarchy of values can be influ- enced through manipulation, policymakers can leverage knowledge of the relationship between higher-order personal values and individual tax culture to enhance tax rev- enue collection. This study aims to measure the relationship between Schwartz’s high- er-order personal values and taxpayers’ culture, assessed through attitudes toward tax evasion, tax compliance, and the tax system. A survey was administered to the Slovene taxpayers (69 accountants and 130 non-accountants). The assumption was that the personal values system of accountants ought to underpin their ethical tax decision- making because of the professional accountants’ ethical codes. As professional accoun- tants play a crucial role in maintaining stability for businesses, they hold a significant position in ensuring the effective operation of taxation systems. Exploratory factor analysis was used, and the analysis was carried out using the principal component method. The findings indicate that some higher-order personal values, particularly self-transcendence (r = 0.244) and self-enhancement (r = –0.403), are significant in explaining ethical behavior. Within the self-enhancement value, power and achieve- ment strongly influence the ethical behavior of accountants. The perception of power associated with their expertise makes accountants less tax-compliant. Conservation values are of greater importance for non-accountants (r = 0.280). The results enhance comprehension of values’ influence on ethical decision processes. values accountants tax culture compliance ethics system true false true Business perspectives Angleški jezik Angleški jezik Znanstveno delo 2025-03-14 03:25:15 2025-07-01 13:10:42 2025-07-02 03:10:13 0000-00-00 00:00:00 2023 0 0 str. 714-725 issue 3 Vol. 21 2023 0000-00-00 Zaloznikova Objavljeno NiDoloceno 2023-08-08 2023-09-15 2023-09-25 336.74 188901635 10.21511/ppm.21(3).2023.55 1810-5467 https://www.businessperspectives.org/index.php/component/zoo/exploring-the-relationship-between-individual-tax-culture-and-schwartz-s-higher-order-personal-values-among-accountants-as-taxpayers-in-slovenia 1 9079421f-007b-11f0-9c63-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=189326 Exploring_the_relationship_between_individual_tax_culture_and_Schwartz’s_higher-order_personal_values...pdf Exploring_the_relationship_between_individual_tax_culture_and_Schwartz’s_higher-order_personal_values...pdf 1 1D0C55946435F55F37AB681C59A77CD6 2412b52a73d3c6debb67f75091d857d3a50b79c28962ba158e03bed0f70b2b90 f0c341f9-566b-11f0-8520-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=193050 Ekonomsko-poslovna fakulteta 0 0 0