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: EnglishTurkish
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