Home|Journals Follow on Twitter| Subscribe to List

Directory for Medical Articles
 

Open Access

Original Article

Ekonomik Yaklasim. 2007; 18(63): 69-94


AN EMPRICAL ANALYSIS OF TAX MORALE IN TURKEY

Ali Rıza GÖKBUNAR, Sibel SELİM, Halit YANIKKAYA.

Abstract
Using the data from the European Values Survey (EVS) on Turkey, strong evidence has been found that trust in democracy and religiosity have a systematic positive influence on tax morale. This effect tends to persist even after controlling for age, income, education, gender, marital status, employment status. However, trust in justice system and in other fellow citizens and pride in being a citizen of Turkey, either have an insignifıcant or 'incorrect ' influence on tax morale. However, more empirical work is needed to better understand tax morale. One limitation might be that we have constructed our dependent variable based on one single item. Future surveys might give the possibility to build multiple item questions regarding tax morale which would help to check the robustness of the obtained results.

Key words: Tax morale, Turkey, Tax evasion



Article Language: Turkish English



Share this Article


Advertisement
American Journal of Research in Medical Sciences

SUBMIT YOUR ARTICLE NOW


ScopeMed.com
BiblioMed Home
Follow ScopeMed on Twitter
Author Tools
eJPort Journal Hosting
About BiblioMed
License Information
Terms & Conditions
Privacy Policy
Contact Us

The articles in Bibliomed are open access articles licensed under the terms of the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (https://creativecommons.org/licenses/by-nc-sa/4.0/) which permits unrestricted, non-commercial use, distribution and reproduction in any medium, provided the work is properly cited.
ScopeMed is a Database Service for Scientific Publications. Copyright © ScopeMed® Information Services.