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

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