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

Vehovar, Aleksandra; Mumel, Damijan; Hauptman, Lidija

doi:10.2478/ngoe-2018-0005

Cited by 3 publications

(1 citation statement)

References 28 publications

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“…Por último, Villegas et al (2019) y Sanandrés et al (2019 en Ecuador, Madrigal y Ramírez (2019) en Costa Rica, y Vehovar et al (2018) en Eslovenia, realizaron propuestas para fomentar la cultura tributaria desde distintos niveles educativos, y todas arrojaron resultados favorables, lo que demuestra que si el ciudadano cumple correctamente con los procesos normativos y tributarios, y tiene presentes los valores y principios, la tributación sirve como una de las principales fuentes de progreso en los países.…”

Section: La Importancia De La Educación En La Constitución De Una Cul...unclassified

Cultura tributaria como estrategia para prevenir el incumplimiento de los deberes formales del contribuyente

Díaz¹,

Torres²,

Díaz³

et al. 2022

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El presente trabajo de investigación tiene como objetivo sensibilizar a los contribuyentes en el cumplimiento de los deberes tributarios, pues la evasión es una problemática que afecta la la recaudación fiscal del Estado cuya inversión busca el bienestar común. La investigación es de tipo cualitativo, con alcance analítico, a partir de la revisión de la literatura disponible representada en diversos artículos y trabajos de investigación especializados, gran porcentaje de los cuales aborda la carencia de cultura tributaria como una de las causas principales de la poca conciencia y disposición personal para el cumplimiento de los deberes fiscales, mientras que otro grupo complementa los hallazgos resaltando la importancia de informar a los ciudadanos sus obligaciones tributarias.

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Section: La Importancia De La Educación En La Constitución De Una Cul...unclassified

Cultura tributaria como estrategia para prevenir el incumplimiento de los deberes formales del contribuyente

Díaz¹,

Torres²,

Díaz³

et al. 2022

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Tax Morale: A Global Scoping Review from the Cultural Approach to Economics

Fonseca-Corona

2023

Preprint

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There is significant academic debate on how culture influences tax morale. The existing works in the field use several approaches, methods, and geographical outreaches. This article aims to present an up-to-date review of international literature on tax morale linked to cultural factors during the last twenty-five years (from 1998 to 2022). From the cultural approach to economics, this paper analyzes relevant scientific peer-reviewed articles following the extension for scoping reviews of the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA-ScR) and the Joanna Briggs Institute (JBI) manual for scoping reviews. The selection process of sources of evidence yielded a total of sixty-six relevant empirical works. This review contributes to the literature on tax morale by revealing that there are scarce qualitative studies in the field; that it is necessary to develop more research focused on specific countries and regions within countries; and that more works should address how some particular cultural facets —like religion, ethnic identity, patriotism, or trust— individually affect tax morale. JEL classification: H2, H26, H3, Z1

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Moderated Mediation of Ethical Considerations between Individual Values and Values in the Actual Practice of the CPA Profession

Salcedo

2021

JGRCS

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CPA Baby Boomers, Generation X, Generation Y or Millennials and the latest addition, Generation Z, possess unique characteristics, workplace values and ethics. This study focused on how workplace values and ethical considerations directly and indirectly affect the values of CPAs. The participants are five hundred forty-one (n=541) Baby Boomers, Generation X, Generation Y and Generation Z Filipino professional accountants among four different sectors namely the academe or education, commerce & industry, government and public practice. A partial least square-structural equation modeling (PLS-SEM) including mediation and moderation analysis were used to determine the direct and indirect effects. Using Schwartz motivational values, the study revealed that there is a positive and significant relationship between self-transcendence (benevolence and universalism) and openness to change (self-direction and stimulation) as workplace values to the values of practicing CPAs. There is a negative but significant relationship between workplace values of conservation (tradition and security) and self-enhancement values (power and achievement) with the CPA values. Also, workplace values significantly affect ethical considerations, while ethical considerations (or strict adherence to CPA’s code of ethics) significantly influence the CPA values while in practice. Lastly, the moderation analysis further revealed that workforce generation has moderating effect on the relationship between conservation values and the actual practice values. Ethical considerations have no mediating effect on the significant positive relationship between individual values and values in practice (benevolence and universalism), while workforce generations have moderating effect in the conservation values of CPAs

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

Cited by 3 publications

References 28 publications

Cultura tributaria como estrategia para prevenir el incumplimiento de los deberes formales del contribuyente

Cultura tributaria como estrategia para prevenir el incumplimiento de los deberes formales del contribuyente

Tax Morale: A Global Scoping Review from the Cultural Approach to Economics

Moderated Mediation of Ethical Considerations between Individual Values and Values in the Actual Practice of the CPA Profession

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