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 influencing taxpayers’ perceptions toward taxati...

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Bibliographic Details
Main Authors: Lidija Hauptman, Aleksandra Hlastec
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2023-09-01
Series:Problems and Perspectives in Management
Subjects:
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/18849/PPM_2023_03_Hauptman.pdf