Journal of Public Finance Studies

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DOI :10.26650/mcd2023-1316695   IUP :10.26650/mcd2023-1316695    Full Text (PDF)

Analysis of Tax Morale and Tax Awareness in the Context of Generations Theory

Mustafa Topsakal, Erdal Gümüş

Based on the context of generational theory, this study aimed to determine individual thoughts about factors affecting tax morale and tax awareness. In this context, participants living in Eskisehir and representing the X, Y, and Z generations responded to varied propositions delivered to them using the questionnaire method. The obtained data were analyzed using the Kruskal–Wallis and Mann–Whitney U tests. The findings revealed that the opinions of Generation Z participants differed from the views of Generations X and Y. In particular, Generation Z evinced the lowest scale average in perceiving the payment of taxes as a sacred moral and ethical duty and attaining moral comfort through the payment of taxes. The study further found that faithful adherents to religious beliefs do not perceive themselves as more capable of complying with taxation. Participants also stated that tax evasion may be viewed as a normal behavior when taxation is regarded as unfair or when economic problems intensify. Conversely, 60% of the participants in the 15–24 age range stated that they would consider paying their taxes in full and do not plan to evade taxes in the future. The study’s results are expected to guide the policy-making efforts of the tax administration. In this context, the study will contribute to the enhancement of the tax morality and tax awareness of citizens. 

Keywords: Tax morale, tax awareness, generation X, generation Y, generation Z
JEL Classification : H20 , H26 , H30
DOI :10.26650/mcd2023-1316695   IUP :10.26650/mcd2023-1316695    Full Text (PDF)

Vergi Ahlakı ve Vergi Bilincinin Kuşaklar Teorisi Bağlamında Analizi

Mustafa Topsakal, Erdal Gümüş

Bu çalışmanın amacı kuşaklar teorisi bağlamında bireylerin, vergi ahlakını ve vergi bilincini etkileyen faktörler hakkında düşüncelerinin tespit edilmesidir. Bu doğrultuda anket yöntemi ile geliştirilen çeşitli önermeler Eskişehir ilinde yaşayan X, Y ve Z kuşaklarının oluşturduğu 430 katılımcıya yöneltilmiştir. Elde edilen veriler Kruskall-Wallis ve Mann-Whitney U testleri uygulanarak analiz edilmiştir. Araştırmada Z kuşağındaki katılımcıların, X ve Y kuşaklarındaki katılımcılara kıyasla farklı düşüncelere sahip oldukları tespit edilmiştir. Özellikle, vergi ödemenin kutsal bir görev, ahlak ve etik ile ilişkili olduğu ve vergi ödemenin vicdani rahatlık sağladığına yönelik düşüncelerde Z kuşağının en düşük, X kuşağının ise en yüksek ölçek ortalamasına sahip olduğu sonuçları elde edilmiştir. Ayrıca, dini inançlarına bağlı olanların vergilendirmeye daha iyi uyum sağlayabilecekleri düşüncesine katılmadıkları tespit edilmiştir. Katılımcılar, vergilendirmenin adil olmadığını değerlendirdiklerinde veya ekonomik sorunların yoğunlaştığı durumlarda vergi kaçırmanın normal bir davranış olarak görülebileceğini de ifade etmişlerdir. Bununla birlikte 15-24 yaş aralığındaki katılımcıların %60’ının gelecekte vergisini tam olarak ödemeyi düşündükleri ve gelecekte vergi kaçırma düşüncesine sahip olmadıkları sonuçları elde edilmiştir. Çalışmada elde edilen sonuçların vergi idaresine politika oluşturma açısından yol göstereceği, bu bağlamda vatandaşların vergi ahlaklarının ve vergi bilinçlerinin artırılmasında katkı sağlayacağı düşünülmektedir.

Keywords: Vergi ahlakı, vergi bilinci, X kuşağı, Y kuşağı, Z kuşağı
JEL Classification : H20 , H26 , H30

EXTENDED ABSTRACT


Taxes denote a significant source of a nation’s income. Taxes are collected from real and legal persons within the framework of laws and regulatory practices determined by nations. In actuality, individuals may not always comply with the tax laws or practices established by their countries because individual attitudes and behaviors toward taxes vary and are influenced by diverse factors. The scholarly domains of tax morale and tax awareness examine the reasons underlying such divergences. In this context, tax morale pertains to individual attitudes and behaviors governing the declaration of incomes and the payment of taxes. Conversely, tax awareness concerns individual knowledge about the purposes of taxation, the subject matters and legal texts related to tax, and individual rights apropos taxes. 

The analysis of the existing studies on tax morale and tax awareness reveals that scholars have attempted to measure the direction of the relationships between relevant factors to determine whether individuals exhibit high or low tax morale/tax awareness. The present study examines age-related tax morale and tax awareness because age is a factor accepted in the extant literature. However, unlike previously conducted studies, the present investigation utilizes the generational theory framework to evaluate the age factor in the context of tax morale/tax awareness. Therefore, it aims to determine the views of different age groups about factors affecting tax morale and tax awareness.

The data set required for the research was obtained using the survey method. The administered questionnaire comprised 28 propositions. An aggregate of 430 people residing in Eskisehir, Turkey, as of 2021, participated in the study. The respondents were classified according to their ages into groups designating Generations X, Y, and Z. The Kruskal–Wallis and Mann–Whitney U tests were applied to the obtained data to determine the differences between the three groups.

The study results disclosed the effectiveness of certain characteristic generational features vis-à-vis specific issues about the development of tax morale and tax awareness. Significantly, Generation X participants believed that paying taxes was a sacred civic duty. Generation X participants also stated that the decision to pay or not pay taxes was related to an individual’s moral level and commitment to religious views. Some Generation Y respondents supported these ideas, whereas some did not. Most Generation Z respondents disagreed with these views. Another notable result of this study concerned the effects of social media on tax morale and tax awareness. The answers recorded by the participants allowed the determination that social media, like other mass broadcasting organs, is significantly positioned to influence the tax morale and tax awareness of citizens. The opinions expressed by the participants revealed that the social environment also effectively influences tax morale and tax awareness. Interestingly, the participants thought that it was necessary to pay taxes but also stated that they could evade taxes in times of economic crisis or when the tax system was unfair. This result underscores the importance of a stable economy and a fair tax system in preventing tax evasion and increasing tax morale. The study also measured the general tax knowledge of Generation Z, specifically the participants aged between 15 and 17 years. The obtained results elucidated that Generation Z respondents residing in Eskisehir exhibited low tax awareness. Thus, individuals younger than 18 years could experience negative consequences because of exposure to false or subjective information obtained from their environment or other sources. In the future, experts must impart objective tax education to individuals aged below 18 years to ensure a society with high tax morale and tax awareness. 


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APA

Topsakal, M., & Gümüş, E. (2023). Analysis of Tax Morale and Tax Awareness in the Context of Generations Theory. Journal of Public Finance Studies, 0(70), 105-126. https://doi.org/10.26650/mcd2023-1316695


AMA

Topsakal M, Gümüş E. Analysis of Tax Morale and Tax Awareness in the Context of Generations Theory. Journal of Public Finance Studies. 2023;0(70):105-126. https://doi.org/10.26650/mcd2023-1316695


ABNT

Topsakal, M.; Gümüş, E. Analysis of Tax Morale and Tax Awareness in the Context of Generations Theory. Journal of Public Finance Studies, [Publisher Location], v. 0, n. 70, p. 105-126, 2023.


Chicago: Author-Date Style

Topsakal, Mustafa, and Erdal Gümüş. 2023. “Analysis of Tax Morale and Tax Awareness in the Context of Generations Theory.” Journal of Public Finance Studies 0, no. 70: 105-126. https://doi.org/10.26650/mcd2023-1316695


Chicago: Humanities Style

Topsakal, Mustafa, and Erdal Gümüş. “Analysis of Tax Morale and Tax Awareness in the Context of Generations Theory.” Journal of Public Finance Studies 0, no. 70 (May. 2024): 105-126. https://doi.org/10.26650/mcd2023-1316695


Harvard: Australian Style

Topsakal, M & Gümüş, E 2023, 'Analysis of Tax Morale and Tax Awareness in the Context of Generations Theory', Journal of Public Finance Studies, vol. 0, no. 70, pp. 105-126, viewed 7 May. 2024, https://doi.org/10.26650/mcd2023-1316695


Harvard: Author-Date Style

Topsakal, M. and Gümüş, E. (2023) ‘Analysis of Tax Morale and Tax Awareness in the Context of Generations Theory’, Journal of Public Finance Studies, 0(70), pp. 105-126. https://doi.org/10.26650/mcd2023-1316695 (7 May. 2024).


MLA

Topsakal, Mustafa, and Erdal Gümüş. “Analysis of Tax Morale and Tax Awareness in the Context of Generations Theory.” Journal of Public Finance Studies, vol. 0, no. 70, 2023, pp. 105-126. [Database Container], https://doi.org/10.26650/mcd2023-1316695


Vancouver

Topsakal M, Gümüş E. Analysis of Tax Morale and Tax Awareness in the Context of Generations Theory. Journal of Public Finance Studies [Internet]. 7 May. 2024 [cited 7 May. 2024];0(70):105-126. Available from: https://doi.org/10.26650/mcd2023-1316695 doi: 10.26650/mcd2023-1316695


ISNAD

Topsakal, Mustafa - Gümüş, Erdal. “Analysis of Tax Morale and Tax Awareness in the Context of Generations Theory”. Journal of Public Finance Studies 0/70 (May. 2024): 105-126. https://doi.org/10.26650/mcd2023-1316695



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Submitted19.06.2023
Accepted09.10.2023
Published Online23.11.2023

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