The analysis of the relationship between personal values and personal tax culture regarding the perception of tax system fairness in Slovenia among accountants and non-accountants

V doktorski disertaciji proučujemo kakšna je zveza med posameznikovimi osebnimi vrednotami in njihovo osebno davčno kulturo. Razumevanje posameznikovega odnosa do davčnega sistema, do etičnosti davčnega utajevanja in posameznikovega davčno skladnega vedenja postaja vse pomembnejše. To potrjuje tudi raziskava OECD o svetovnih vrednot WVS, ki je izpostavila globlji pomen razumevanja davkoplačevalcev in njihovega odnosa do davkov, davčnega sistema, davčne skladnosti in davčnega utajevanja. Po mnenju OECD-ja (2019) je kratkoročno izboljšanje davčne morale mogoče doseči z vedenjskimi ekonomskimi pristopi, medtem ko je dolgoročno potrebnih več strukturnih sprememb za izgradnjo zaupanja in legitimnosti med davkoplačevalci. Temeljni cilj doktorske disertacije je, preveriti osnovno tezo doktorske disertacije «Osebne vrednote davčnih zavezancev – računovodjev in neračunovodjev – so povezane z njihovo osebno davčno kulturo.« Da bi temeljni cilj dosegli, smo si zastavili več raziskovalnih ciljev. Raziskovalni cilji teoretičnega dela doktorske disertacije je bili pregled in proučitev dosedanjih raziskav na področju davčne kulture in njenih gradnikov, oblikovanje izvirne definicije osebne davčne kulture na nivoju posameznika, kar predstavlja izviren in pomemben prispevek k znanosti, proučitev skupine osebnih vrednot in na temelju teoretičnih spoznanj oblikovati izviren model za merjenje povezanosti osebnih vrednot in osebne davčne kulture posameznika. Slednjo smo tudi empirično preverili. Zaključki teoretičnega raziskovanja osebnih in davčnih vrednot posameznika na področju davčne utaje, davčne skladnosti in davčnega sistema so sledeči. Pri proučevanju gradnikov osebne davčne kulture smo spoznali, da so študije v preteklosti temeljile večinoma na makroekonomskem proučevanju, dandanes pa vedno bolj raziskujejo na mikroravni in v ospredje je postavljen posameznik, njegova percepcija, odnosi, družbene vrednote, osebne vrednote, njegovo vedenje. V pregledu literature o osebni davčni kulturi in njenih gradnikih smo ugotovili, da je postalo pomembno tudi vprašanje, kaj motivira posameznika za neko dejanje. S tem ko smo v doktorski disertaciji podali pregled dosedanje svetovne literaturi na področju davčne kulture, davčne skladnosti (vedenjske pristop in obravnava davčnih zavezancev v davčnem sistemu), davčne utaje in davčnega sistema smo ugotovili, da medsebojne povezave med osebnimi vrednotami in gradniki osebne davčne kulture ni proučeval še nihče. Teoretična izhodišča so bila podlaga za oblikovanje izvirnega modela, s pomočjo katerega smo nadalje analizirali zvezo med osebnimi vrednotami in osebno davčno kulturo glede na percepcijo pravičnosti davčnega sistema v Sloveniji pri davčnih zavezancih - računovodjih in neračunovodjih. Raziskavo smo izvedli s pomočjo oblikovanega vprašalnika, pri tem smo za merjenje davčne utaje, davčne skladnosti, davčnega sistema in osebnih vrednot izhajali iz obstoječih merskih instrumentov, katere smo za potrebe doktorske disertacije prilagodili. S tem smo povečali zanesljivost merskega instrumenta, ki smo ga preverjali s Cronbachovim koeficientom alfa. V raziskavi smo uporabili neslučajen vzorec, saj smo vzorčili po principu metode progresivnega podvajanja oziroma snežne kepe. To metodo smo uporabili v naši raziskavi na vzorcu računovodij in neračunovodij. V vzorec je bilo zajetih 202 davčnih zavezancev iz Republike Slovenije. Zajeli smo vse statistične regije na območju in tako povečali razpršenost vzorca. Znotraj skupine davčnih zavezancev smo se omejili na specifične skupine posameznikov po poklici, računovodje in neračunovodje. Oblikovan izvirni model, meri povezanost med skupinami osebnih vrednot (samoizboljšanje, samotranscendenca, odprtost za spremembe in konzervativnost) na eni strani in osebno davčno kulturo posameznika na drugo strani. V model smo vključili tudi moderatorsko spremenljivko posameznikovo percepcijo pravičnosti davčnega sistema. Gre za prvo tako raziskavo pri nas.In the doctoral thesis, was the relationship between an individual\u27s personal values and their personal tax culture studied. Understanding the individual\u27s attitude towards the tax system, the ethics of the tax evasion and the individual\u27s tax compliance behaviour is becoming increasingly important. This is also confirmed by the OECD survey on the global values of WVS, which highlighted the deeper importance of understanding taxpayers and their attitude towards taxes, the tax system, tax compliance and tax evasion. According to the OECD (2019), short-term improvements in tax morale can be achieved through behavioral and economic approaches, while in the long-term, more structural changes are needed to build trust and legitimacy among taxpayers. The basic goal of this doctoral thesis is to verify the basic thesis of the doctoral thesis "The personal values of taxpayers - accountants and non-accountants - are related to their personal tax culture." To achieve the basic goal, we set several research goals. The research goals of the theoretical part of the doctoral dissertation were the review and study of previous researches in the field of tax culture and its cornerstones and formate the definition of personal tax culture at the level of the individual, which represents an original and important contribution to science, the study of the personal values and, on the basis of theoretical literature review, to form an original model for measuring the connection between personal values and an individual\u27s personal tax culture. We also verified the latter empirically. The conclusions of the theoretical research of the personal and tax values of an individual in the field of tax evasion, tax compliance and the tax system are as follows. When studying the building blocks of personal tax culture, we realized that studies in the past were mostly based on macroeconomic studies, but nowadays they are increasingly researching at the micro level, and the focus is on the individual, his perception, relationships, social values, personal values, and his behavior. In the review of the literature on personal tax culture and its building blocks, we found that the question of what motivates an individual to act has also become important. By providing an overview of the current world literature in the field of tax culture, tax compliance (behavioral approach and treatment of taxpayers in the tax system), tax evasion and the tax system in our doctoral dissertation, we concluded that the interconnections between personal values and the building blocks of personal tax culture has not been studied by anyone yet. The theoretical starting points were the basis for creating an original model, with the help of which we further analyzed the relationship between personal values and personal tax culture in relation to the perception of the fairness of the tax system in Slovenia among taxpayers - accountants and non-accountants. We carried out the research with the help of a designed questionnaire, and in order to measure tax evasion, tax compliance, the tax system and personal values, we started from existing measuring instruments, which we adapted for the needs of the doctoral dissertation. This increased the reliability of the measuring instrument, which was checked with Cronbach\u27s alpha coefficient. In the research, we used a non-random sample, as we sampled according to the principle of progressive duplication, or snowball. We used this method in our research on a sample of accountants and non-accountants. The sample included 202 taxpayers from the Republic of Slovenia. We covered all statistical regions in the area and thus increased the dispersion of the sample. Within the group of taxpayers, we limited ourselves to specific groups of individuals by profession, accountants and non-accountants. The created original model measures the connection between groups of personal values