Accounting and Auditing Research

Accounting and Auditing Research

Individual Values of Self-Enhancement and Conservation, and Tax Culture

Document Type : Original Article

Authors
Zahra Masoumi Bilondi 1
Nasrin Yousefzadeh 2
1 Assistant Professor of Accounting Department, Payame Noor University, Tehran, Iran
2 Assistant Professor of Accounting Department, Vali -e- Asr University of Rafsanjan, Rafsanjan, Iran
10.22034/iaar.2025.241600
Abstract
Unethical tax behavior undermines the sustainability of tax systems. A deeper understanding of the factors influencing taxpayers' perceptions, personal values, and tax culture is essential. This study explores the relationship between individual values and personal tax culture as key determinants of tax behavior. The statistical sample of the research includes 168 financial managers and accounting staff working in the private sector of Khuzestan province in 2024, who were selected using the convenience sampling method, and the research hypotheses were tested using the structural equation modeling approach.The hypotheses were tested using Structural Equation Modeling (SEM).The results showed that individuals who prioritize self-enhancement tend to have a weaker personal tax culture, while those who place greater value on Conservation exhibit a stronger personal tax culture.Individuals whose dominant value is self-enhancement are more likely to engage in tax evasion and hold negative attitudes toward the tax system. Conversely, those who prioritize Conservation are less inclined to evade taxes and are generally more compliant with tax laws.
This research provides insights that could inform the development of more sustainable tax systems by enhancing the understanding of how personal values shape tax culture. Policymakers can use these insights to design tax systems that encourage greater compliance and fairness.
Keywords
Tax Culture, Personal Values, Self-Enhancement, Conservation
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