Vehovar Hlastec Aleksandra

• PhD Student at University of Maribor

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 influencing taxpayers’ perceptions toward taxation. As the hierarchy of values can be influenced t...

Sustainability gets higher on the policy agenda of many countries in terms of the UN Sustainable Development Goals. Unethical tax behaviour diminishes the tax system’s sustainability, but paying taxes is necessary if we want to contribute to society. There is a deeper need to understand the factors that influence taxpayers’ perceptions, personal va...

The paper presents, how factors of tax culture, such as individualism and uncertainty avoidance, affect the dependence of tax evasion on tax culture on a revised sample of 34 countries. The research reveals that in the analysed countries the higher the degree of individualism, the lower the rate (affected by the degree of individual’s influence) of...

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 compliance and tax system. Based on findings in S...