The Evolution of Tax Morale in Turkey
Bahadır Sazak Doğan, İbrahim Erdem SeçilmişThe 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