期刊论文详细信息
Journal of Economy Culture and Society | |
The Evolution of Tax Morale in Turkey | |
İ̇brahim Erdem Seçi̇lmi̇ş1  Bahadır Sazak Doğan2  | |
[1]Hacettepe University, Faculty of Economics and Administrative Sciences, Department of Public Finance, Ankara, Turkey | |
[2]Tokat Gaziosmanpaşa University, Faculty of Economics and Administrative Sciences, Department of Public Finance, Tokat, Turkey | |
关键词: tax morale; tax compliance; turkey; world values survey; ordered probit model; | |
DOI : 10.26650/JECS2020-0022 | |
来源: DOAJ |
【 摘 要 】
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 theanalysesthroughorderedprobitmodels,itwasobservedthatthelevel of tax morale had changed over the course of time. Tax morale level waslowerbetween2007and2012thanintheyear1990.Inaddition,theresearchfindingsindicatethatlevelsofconfidenceinbureaucracyandfinancialsatisfactionlevelshaveaneffectontaxmorale.Accordingtoestimatedresults,confidenceinthegovernment,aswellastheimportance 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.【 授权许可】
Unknown