Testing the relationships between tax morale, socio-political interactions and individual values through the structural equation model

Amme Idaresi Dergisi · Eylül 2014

Makale Bilgileri

DergiAmme Idaresi Dergisi

Yayın TarihiEylül 2014

Cilt / Sayfa47 · 69-90

Özet The main aim of the study is to examine the influences of taxpayers' trust in political institutions (the quality of public governance), of their perception on social capital, of their attitudes toward the tax administration, of their understanding of fiscal fairness and of their tendency to obedience to authority on the tax morale. The population of the research is taxpayers who are liable to fill the tax return accordance with Turkish income and corporate tax laws. Take into consideration the costs to reach all population, the scope of the research was restricted to Aksaray and Izmir. In the research that focused on examining the determinants of tax morale, we use the structural equation model to test the proposed research model and the research hypotheses.