| Title: | Exploring the relationship between individual tax culture and Schwartz’s higher-order personal values among accountants as taxpayers in Slovenia |
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| Authors: | ID Hauptman, Lidija (Author)
ID Hlastec, Aleksandra (Author) |
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| Files: |  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
 Exploring_the_relationship_between_individual_tax_culture_and_Schwartz’s_higher-order_personal_values...pdf (518,96 KB)
MD5: 1D0C55946435F55F37AB681C59A77CD6
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| Language: | English |
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| Work type: | Scientific work |
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| Typology: | 1.01 - Original Scientific Article |
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| Organization: | EPF - Faculty of Business and Economics
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| Abstract: | 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. |
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| Keywords: | values, accountants, tax, culture, compliance, ethics, system |
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| Publication status: | Published |
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| Publication version: | Version of Record |
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| Submitted for review: | 08.08.2023 |
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| Article acceptance date: | 15.09.2023 |
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| Publication date: | 25.09.2023 |
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| Publisher: | Business perspectives |
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| Year of publishing: | 2023 |
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| Number of pages: | str. 714-725 |
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| Numbering: | Vol. 21, issue 3 |
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| PID: | 20.500.12556/DKUM-92119  |
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| UDC: | 336.74 |
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| ISSN on article: | 1810-5467 |
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| COBISS.SI-ID: | 188901635 |
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| DOI: | 10.21511/ppm.21(3).2023.55 |
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| Publication date in DKUM: | 01.07.2025 |
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| Views: | 209 |
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| Downloads: | 11 |
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| Metadata: |    |
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| Categories: | Misc.
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