Research Article


DOI :10.26650/JECS2020-0022   IUP :10.26650/JECS2020-0022    Full Text (PDF)

The Evolution of Tax Morale in Turkey

Bahadır Sazak Doğanİbrahim Erdem Seçilmiş

The aim of the study is to examine the evolution of tax morale in Turkey within a 22-year period. The data obtained from the World Values Survey were evaluated in the Stata 13 statistics package program. As a result of the analyses through ordered probit models, it was observed that the level of tax morale had changed over the course of time. Tax morale level was lower between 2007 and 2012 than in the year 1990. In addition, the research findings indicate that levels of confidence in bureaucracy and financial satisfaction levels have an effect on tax morale. According to estimated results, confidence in the government, as well as the importance of religion and national pride, all have a significantly positive effect on tax morale. The results of the study show that governments and policy makers must pay more attention to the tax morale issue in order to increase tax revenues along with tax compliance.


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APA

Doğan, B.S., & Seçilmiş, İ.E. (2020). The Evolution of Tax Morale in Turkey. Journal of Economy Culture and Society, 0(62), 145-166. https://doi.org/10.26650/JECS2020-0022


AMA

Doğan B S, Seçilmiş İ E. The Evolution of Tax Morale in Turkey. Journal of Economy Culture and Society. 2020;0(62):145-166. https://doi.org/10.26650/JECS2020-0022


ABNT

Doğan, B.S.; Seçilmiş, İ.E. The Evolution of Tax Morale in Turkey. Journal of Economy Culture and Society, [Publisher Location], v. 0, n. 62, p. 145-166, 2020.


Chicago: Author-Date Style

Doğan, Bahadır Sazak, and İbrahim Erdem Seçilmiş. 2020. “The Evolution of Tax Morale in Turkey.” Journal of Economy Culture and Society 0, no. 62: 145-166. https://doi.org/10.26650/JECS2020-0022


Chicago: Humanities Style

Doğan, Bahadır Sazak, and İbrahim Erdem Seçilmiş. The Evolution of Tax Morale in Turkey.” Journal of Economy Culture and Society 0, no. 62 (May. 2024): 145-166. https://doi.org/10.26650/JECS2020-0022


Harvard: Australian Style

Doğan, BS & Seçilmiş, İE 2020, 'The Evolution of Tax Morale in Turkey', Journal of Economy Culture and Society, vol. 0, no. 62, pp. 145-166, viewed 17 May. 2024, https://doi.org/10.26650/JECS2020-0022


Harvard: Author-Date Style

Doğan, B.S. and Seçilmiş, İ.E. (2020) ‘The Evolution of Tax Morale in Turkey’, Journal of Economy Culture and Society, 0(62), pp. 145-166. https://doi.org/10.26650/JECS2020-0022 (17 May. 2024).


MLA

Doğan, Bahadır Sazak, and İbrahim Erdem Seçilmiş. The Evolution of Tax Morale in Turkey.” Journal of Economy Culture and Society, vol. 0, no. 62, 2020, pp. 145-166. [Database Container], https://doi.org/10.26650/JECS2020-0022


Vancouver

Doğan BS, Seçilmiş İE. The Evolution of Tax Morale in Turkey. Journal of Economy Culture and Society [Internet]. 17 May. 2024 [cited 17 May. 2024];0(62):145-166. Available from: https://doi.org/10.26650/JECS2020-0022 doi: 10.26650/JECS2020-0022


ISNAD

Doğan, BahadırSazak - Seçilmiş, İbrahimErdem. The Evolution of Tax Morale in Turkey”. Journal of Economy Culture and Society 0/62 (May. 2024): 145-166. https://doi.org/10.26650/JECS2020-0022



TIMELINE


Submitted21.02.2020
Accepted29.07.2020
Published Online17.11.2020

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