Suchergebnisse

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 through manipulation, policymakers can leverage knowledge of the relationship between higher-order personal values and individual tax culture to enhance tax revenue collection. This study aims to measure the relationship between Schwartz's higher-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 accountants 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 achievement 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.

European Union no longer considers social responsibility (defined as responsibility for one's influences over society) a private affair of companies but requires member states to promote social responsibility and be its role model. Taxes may belong in this model, so do state‐owned enterprises (SOEs). Given the importance of SOEs and recognizing the different practices of (tax) corporate governance, the article focuses on two objectives: firstly, the importance of the impact of the enterprise's key stakeholders in the business ethics planning, and secondly, the role of planning and implementation of tax accounting that will foster enterprises' long‐term development and success based on the enterprise's ethical behavior. The article argues and suggests the ways in which business ethics and tax accounting could helpfully develop Ethical Tax Corporate Governance of SOEs. Copyright © 2014 John Wiley & Sons, Ltd.

Governments are working toward cultivating a culture of tax compliance, recognizing that taxpayers exhibit diverse motivations for fulfilling their tax obligations, resulting in varying levels of reported tax compliance. This paper aims to investigate behavioral intentions with a specific focus on resistance-cooperation motivational postures and their link with tax compliance (voluntary and enforced) and tax evasion between Slovene taxpayers (n = 390). Inter-item correlations next to descriptive statistical methods were calculated using the PLS-SEM approach to explore the motivational postures, tax compliance, and tax evasion characteristics. The survey has shown that most surveyed Slovene taxpayers tend to agree with motivational postures, voluntary tax compliance, and enforced tax compliance statements. The results indicate that motivational posture deference has positive links with both voluntary tax compliance (r = 0.692, p < 0.001) and enforced tax compliance (r = 0.253, p < 0.001), but a negative link with the attitude toward tax evasion (r = –0.404, p < 0.001). Conversely, motivational posture defiance exhibits a negative link with voluntary tax compliance (r = –0.149, p = 0.006) and a positive link with the attitude toward tax evasion (r = 0.229, p < 0.001). The link between defiance and enforced tax compliance is not statistically significant (r = 0.068, p = 0.379). The results indicate that tax authorities should avoid adopting an antagonistic climate and instead focus on fostering positive tax climates, specifically the service and confidence climates, when implementing tax communication strategies with taxpayers.

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 tax evasion.

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 Schwartz's model of personal values, the paper discusses some of individual personal values, categorized into ten groups within a two-dimensional circular design, along two bipolar dimensions. Because this field of research is largely unexplored and based on the previous theoretical research, a conceptual model for analysing this relationship was developed. ; Namen prispevka je raziskati povezavo med osebnimi vrednotami in osebno davčno kulturo glede na percepcijo pravičnosti davčnega sistema. Prispevek obravnava glavne gradnike davčne kulture, kot so davčna utaja, davčna usklajenost in davčni sistem. Na drugi strani pa teoretično opredeljujemo osebne vrednote posameznika, pri katerih smo se usmerili na Schwartzov model osebnih vrednot. Schwartzov model osebne vrednote kategorizira v deset skupin, znotraj dvodimenzionalnega krožnega modela, vzdolž dveh bipolarnih dimenzij. Zaradi neraziskanosti obravnavanega področja smo v nadaljevanju prispevka razvili konceptualni model za analizo povezave med osebnimi vrednotami in osebno davčno kulturo, ki temelji na predhodnih raziskavah.

The OECD urges governments to improve tax systems by studying taxpayers' behavior to prevent tax non-compliance. This study focuses on individual Slovene taxpayers aiming to investigate the impact of trust in Tax Administration and gender on tax compliance. In the empirical part of the study, trust and tax compliance were the subject of descriptive statistical analysis, exploratory factor analysis and Spearman correlation coefficients. A Mann-Whitney U test and independent samples median test were performed to evaluate compliance gender differences in tax compliance. The findings unveil that trust in tax administration exhibits a statistically significant and positive correlation with tax compliance intentions in Slovenia while the differences in tax compliance between genders were not confirmed. Taxpayers' fairness perception to gain higher trust should be increased through sufficient information about tax laws and regulations.

In this paper we test the significance of norms and trust in authorities for voluntary tax compliance in Slovenia. The empirical analysis has shown that national and social norms are significant factor of tax compliance, whilst trust in authorities (the Parliament and the European Union) was not proved as significantly related variables of tax compliance in Slovenia. We discuss possible policy responses to our findings. Since norms and trust in authorities are non-economic factors of tax-compliance the indirect control approach, which focuses on the development of a high trust and high commitment culture of taxpayers has been examined more thoroughly. Due to the generally valid recognition that both direct and indirect control measures need to be used together to tackle the shadow economy, we briefly introduce the responsive regulation approach and the slippery slope framework.

In this paper we test the significance of norms and trust in authorities for voluntary tax compliance in Slovenia. The empirical analysis has shown that national and social norms are significant factor of tax compliance, whilst trust in authorities (the Parliament and the European Union) was not proved as significantly related variables of tax compliance in Slovenia. We discuss possible policy responses to our findings. Since norms and trust in authorities are non-economic factors of tax-compliance the indirect control approach, which focuses on the development of a high trust and high commitment culture of taxpayers has been examined more thoroughly. Due to the generally valid recognition that both direct and indirect control measures need to be used together to tackle the shadow economy, we briefly introduce the responsive regulation approach and the slippery slope framework. Adapted from the source document.

In this paper the experiences of taxpayers with the tax audits services as an important tool of tax authorities' struggle against tax evasion are discussed. In the theoretical part of the paper the factors of tax compliance and the tax authorities' measures in combating tax evasion are examined, the levels of tax rates and the compliance burden of European Union member states' tax systems are compared. In the empirical part of the paper the experiences of Slovenian companies with tax audit services are analyzed. Better understanding of the drivers of taxpayer compliance behavior allows tax administration to identify and implement policy measures more effectively.

In this article, the experiences of taxpayers with the tax audits services as an important tool of tax authorities' struggle against tax evasion are discussed. In the theoretical part of this article the factors of tax compliance and the tax authorities' measures in combating tax evasion are examined, the levels of tax rates and the compliance burden of European Union member states' tax systems are compared. In the empirical part of this article, the experiences of Slovenian companies with tax audit services are analyzed. Better understanding of the drivers of taxpayer compliance behavior allows tax administration to identify and implement policy measures more effectively. Adapted from the source document.