The purpose of this paper is to explore the relationship between personal values and personal tax culture regarding the perception of a tax system's fairness. The paper deals with the main theoretical starting points of the fundamental cornerstones of the general tax culture such as tax evasion,...

Since each form of financing provides a different level of security and risk, companies are often faced with a dilemma, which equity to debt ratio to choose in financial structure. In order to avoid overexploitation of certain types of debt financing, tax legislation defines a thin...

Tax morale (ethics) includes moral-ethical principles and values of individuals, which have an influence on their decision, whether to pay taxes or not. The first part of the paper indicates the social demographic and social economic factors that have, according to the available research, an...

Demographic changes of inhabitants are a factor changing increasingly the situation in Europe and other developed parts of the world. People live longer and are more vital than in the past. The ageing of population affects many areas of everyday life. The number of older persons grows and their...

There is scarce empirical evidence in the academic literature of how top management involvement influences the degree of integrated marketing communications. At the same time, some authors believe that this relationship should be explored more extensively. In this paper we present one possible...