Does a Relationship Between Taxpayers’ Personal Tax Culture, Self-Transcendence, and Openness to Change Exist?
Lidija Hauptman, Aleksandra Hlastec
Economic Research-Ekonomska Istraživanja 2025 DOI: 10.32728/er-ei.38.3.3 (opens in new tab)
Study at a glance
AI-extracted from the abstract| Characteristics | Observational survey study Peer reviewed |
|---|---|
| Sample size | 202 |
| Population | Employed Slovenian taxpayers |
| Key findings | Self-transcendence values (universalism, benevolence) were positively related to taxpayers' personal tax culture, whereas openness to change values (stimulation, self-direction, hedonism) showed no relationship with it. The authors propose that tax authorities strengthen self-transcendence values and, where no relationship was found, build trust through communication while ensuring individual freedom. |
Abstract
In the pursuit of constructing a highly ethical taxpayer profile to achieve a more sustainable tax system, universal values, as per Schwartz’s bipolar model, and taxpayers’ personal tax culture have been studied independently, rather than in relation to each other. This research addresses this gap by exploring the relationship between self-transcendence, openness to change values, and taxpayers’ personal tax culture. Slovenian employed taxpayers (N=202) were examined during the second half of 2018, using exploratory factor analysis and correlation analysis. The results reveal a positive relationship between self-transcendence values (universalism, benevolence) and taxpayers’ personal tax culture, while no relationship was found between openness to change values (stimulation, self-direction, hedonism) and taxpayers’ personal tax culture. The findings can be beneficial to tax authorities, as they highlight the importance of strengthening self-transcendence values among taxpayers to positively influence their personal tax culture. Where the relationship has not been confirmed (openness to change values), tax authorities should implement communication strategies and tools to build trust with taxpayers, while ensuring their individual freedom, in order to achieve a sustainable tax system.