20.500.12556/DKUM-98294 Does a relationship between taxpayers’ personal tax culture, self-transcendence, and openness to change exist? In the pursuit of constructing a highly ethical taxpayer profile to achieve a more sustainable tax system, universal values, as per Schwartz’s bipolar model, and taxpayers’ personal tax culture have been studied independently, rather than in relation to each other. This research addresses this gap by exploring the relationship between self-transcendence, openness to change values, and taxpayers’ personal tax culture. Slovenian employed taxpayers (N=202) were examined during the second half of 2018, using exploratory factor analysis and correlation analysis. The results reveal a positive relationship between self-transcendence values (universalism, benevolence) and taxpayers’ personal tax culture, while no relationship was found between openness to change values (stimulation, self-direction, hedonism) and taxpayers’ personal tax culture. The findings can be beneficial to tax authorities, as they highlight the importance of strengthening self-transcendence values among taxpayers to positively influence their personal tax culture. Where the relationship has not been confirmed (openness to change values), tax authorities should implement communication strategies and tools to build trust with taxpayers, while ensuring their individual freedom, in order to achieve a sustainable tax system. openness to change personal culture self-transcendence Slovenia Schwartz value theory taxpayers true false true Angleški jezik Angleški jezik Znanstveno delo 2026-06-03 14:18:11 2026-06-03 14:18:11 2026-06-04 03:08:20 0000-00-00 00:00:00 2025 0 0 str. 45-69 no. 3 Vol. 38 2025 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 2025-12-24 336.225.673:316.752 280336387 10.32728/er-ei.38.3.3 1848-9664 https://hrcak.srce.hr/342365 1 4a0e733a-5f46-11f1-8a3a-00155d580e34 https://dk.um.si/Dokument.php?lang=slv&id=206691 RAZ_Hauptman_Lidija_2025.pdf RAZ_Hauptman_Lidija_2025.pdf 1 4FCB961E2943C23771AB7903B3E5A14F ac2b674f7a4dcdc0a5c7b1ff78334a7f6fc57704684841d4af71c54cf0020d06 63abf614-5f46-11f1-8a3a-00155d580e34 https://dk.um.si/Dokument.php?lang=slv&id=206692 Ekonomsko-poslovna fakulteta 0 0 0