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

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...

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Bibliographic Details
Main Authors: Vehovar Aleksandra, Mumel Damijan, Hauptman Lidija
Format: Article
Language:English
Published: Sciendo 2018-03-01
Series:Naše Gospodarstvo
Subjects:
Online Access:http://www.degruyter.com/view/j/ngoe.2018.64.issue-1/ngoe-2018-0005/ngoe-2018-0005.xml?format=INT