Data-driven supporting of Schwartz attitude model for a deeper understanding of sustainability awareness in Eastern European countries

Tóth-Nagy, Georgina; Utasi, Anett; Neumanné, Virág Ildikó; Sebestyén, Viktor

doi:10.1016/j.indic.2023.100226

Cited by 3 publications

(4 citation statements)

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“…Values can either be understood as a psychological construct or a tool for understanding human behaviour [11]. Toth-Nagy et al [12] stated that it is essential to examine the impact on society and the impact of the community on the goals. This also requires knowledge of attitudes, which can be expressed as a set of emotions, beliefs and behaviours towards a specific object, person, thing or event, which are frequently formed as a result of personal experience and can have a significant impact on behaviour [12].…”

Section: Literature Reviewmentioning

confidence: 99%

“…Toth-Nagy et al [12] stated that it is essential to examine the impact on society and the impact of the community on the goals. This also requires knowledge of attitudes, which can be expressed as a set of emotions, beliefs and behaviours towards a specific object, person, thing or event, which are frequently formed as a result of personal experience and can have a significant impact on behaviour [12]. Attitude could be influenced by an individual's or a group's beliefs, feelings and action tendencies towards objects, ideas and people [12].…”

Section: Literature Reviewmentioning

confidence: 99%

“…This also requires knowledge of attitudes, which can be expressed as a set of emotions, beliefs and behaviours towards a specific object, person, thing or event, which are frequently formed as a result of personal experience and can have a significant impact on behaviour [12]. Attitude could be influenced by an individual's or a group's beliefs, feelings and action tendencies towards objects, ideas and people [12]. The behaviour of an individual is shaped by a set of personal values that play an important role in explaining various socio-psychological phenomena [13].…”

Section: Literature Reviewmentioning

confidence: 99%

“…Schwartz's model of personal values was already used in some past research. The link between personal values defined by Schwartz and sustainable development goals by Toth-Nagy et al [12] shows the differences in the national sustainability policies and the thoughts of the population, thus laying the foundation for the inclusion of public participation and its importance in the strategic plan. The model was used also to find out how religiosity is related to the importance attributed to the values examined by Saroglou et al [21].…”

Section: Literature Reviewmentioning

confidence: 99%

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Is There a Relationship between Self-Enhancement, Conservation and Personal Tax Culture?

2023

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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 values and personal tax culture. Previous research by the OECD (2013, 2019) using the World Values Survey (WVS) did not provide a sufficient explanation of all the socio-economic factors associated with personal tax culture. As the behaviour of an individual is shaped by a set of values, and values can provide predictive and explanatory power in the analysis of attitudes, opinions and actions by policymakers, it is necessary for them to understand such when proposing tax morale incentives within the institutional pillar. A literature review showed that the research topics on personal tax culture present specific assumptions and gaps. To contribute to this topic, a conceptual model was developed, and the relationship between personal values (conservation/self-enhancement), measured by the widely accepted and recognised Schwartz’s circular model, and personal tax culture was analysed with the aim of formulating recommendations for policymakers. The survey conducted in Slovenia involved 202 respondents. Based on exploratory factor analysis and the performed correlation analysis, empirical research suggests that a relationship between personal values and personal tax culture as the cornerstones of an individual’s tax-compliant behaviour and their attitude towards the ethics of tax evasion is significant. The correlation between personal values and an individual’s attitude towards the tax system is insignificant. By understanding the relationships between individuals’ personal and tax culture values, policymakers can achieve a greater sustainable tax system.

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Section: Literature Reviewmentioning

confidence: 99%