Author/Authors :
Ayas, Işıl Sakarya Üniversitesi - İktisadi ve İdari Bilimler Fakültesi, Turkey , Saruç, Naci Tolga İstanbul Üniversitesi - İktsat Fakültesi, Turkey
Title Of Article :
A RESEARCH ON TAX MORALITY IN DIFFERENT CULTURE
Abstract :
Tax culture is one of the factors that affect tax morale. In the study conducted for the purpose of comparing and determining tax morales of Italy and Turkey, whose tax cultures are different, it was found out that tax morale scores of both nations are close to each other. In both nations, waste of public resources and perceived subjective tax burden are factors affecting tax morale the most. According to test, culture factor has been determined to not have an impact on tax morale. In both nations, demographic factors like gender and age variables affect tax morale. Tax morale of Turkish men was found higher than that of Turkish women, it was vice versa for Italians. It is observed that with higher age comes tendency towards tax evasion and lower tax morale each for two countries.
NaturalLanguageKeyword :
Tax Morale , Survey , Italy , Turkey
JournalTitle :
Afyon Kocatepe University Journal Of Economics and Administrative Sciences
