THE FACTORS AFFECTS TAX MORALE: THE SAMPLE OF SAKARYA UNIVERSITY
Abstract
Tax morale, which is defined as an intrinsic motivation to pay taxes voluntarily, is influenced by many factors such as demographic, economic or socio-cultural. The purpose of this study is to determine and analyse the factors which affect the tax moral of individuals and society. The study, 1351 respondents were selected from Sakarya University. According to results of the study, university education has not a statistically significant effect on tax morale of university students who participated in the survey. Moreover, perceived tax burden, sense of justice, perceived penalty rate and audit probability, perceptions of other taxpayer’s honesty, the level of trust in government, a sense of civic virtue and religion belief have all statistically significant effects on tax morale
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