The Role of Emotions in Attitudes toward Ethics of Tax Evasion: An Empirical Study

Öz

This research examines the effect of positive and negative emotions on Turkish taxpayers' attitudes regarding the ethics of tax evasion. A questionnaire survey was administered to 464 Turkish individual taxpayers. To determine how emotions influenced the ethics of tax evasion (the dependent variable), simple linear regression models were utilized. This determination was carried out separately for positive and negative emotions (the independent variables). The regression results reveal that positive emotions have a substantial negative effect (ß = -0.482) on attitudes toward tax evasion, explaining approximately 24% of the variance (R2 = 0.238), whereas negative emotions exhibit a distinct positive impact (ß = 0.435) with a lower explanatory power (R2 = 0.127).The data indicate that greater positive emotionality among participants correlated with a stronger conviction that tax evasion is unethical. In contrast, heightened negative emotions were associated with an increased perception of tax evasion as ethical. Nevertheless, negative emotions explained only a small fraction of the variation in ethical judgments regarding tax evasion, implying that other significant determinants are operative. Moreover, the magnitude of the effect of negative emotions was less than that of positive emotions. The implications of these findings for policymakers are substantial. Governments could potentially enhance tax compliance through the implementation of interventions designed to augment positive emotional responses among taxpayers. Such interventions might include public awareness campaigns that emphasize the societal benefits derived from tax contributions, or the enhancement of taxpayer experience through the promotion of transparent and equitable tax administration practices. Conversely, strategies aimed at the reduction of negative emotional states may serve to mitigate propensities toward tax evasion. This research is particularly significant as it represents a pioneering study on the influence of emotions on Turkish taxpayers' attitudes toward the ethics of tax evasion. The findings contribute to the public finance literature by filling a critical void, as this body of work has historically overlooked the emotional aspects of taxpayer decision-making.

Anahtar Kelimeler

• Ethics
• Tax Evasion
• Positive Emotions
• Negative Emotions
• PANAS
• Türkiye.

Kaynakça

1. Ahmed, E. & Braithwaite, V. (2004). “When Tax Collectors Become Collectors for Child Support and Student Loans: Jeopardizing the Revenue Base?”. KYKLOS, 57(2004), 303-326.
2. Ahmed, E. & Braithwaite, V. (2005). “A Need for Emotionally Intelligent Policy: Linking Tax Evasion with Higher Education Funding”. Legal and Criminological Psychology, 10(2005), 291-308.
3. Ahmed, E., Harris, N., Braithwaite, J. & Braithwaite, V. (2001). Shame Management Through Reintegration. Cambridge: Cambridge University Press.
4. Andreoni, J., Erard, B. &Feistein, J. (1998). “Tax Compliance”. Journal of Economic Literature, 36(2), 818-860.
5. Au, K., Chan, F., Wang D. &Vertinsky, I. (2003). “Mood in Foreign Exchange Trading: Cognitive Process and Performance”. Organizational Behavior and Human Decision Process, 91(2003), 322-338.
6. Ballas, A.A. &Tsoukas, H. (1998). “Consequences of Distrust: The Vicious Circle of Tax Evasion in Greece”. Journal of Accounting, Ethics & Public Policy, 1(4), 572-596.
7. Benk. S., McGee, R.W. &Yüzbaşı, B. (2015). “How Religion Affect Attitudes Toward Ethics of Tax Evasion? A Comparative and Demographic Analysis”.Journal for the Study of Religion and Ideologies. 14(41), 202-223.
8. Blaufus, K., Bob, J., Otto, P.E. & Wolf, N. (2017). “The Effect of Tax Privacy on Tax Compliance: An Experimental Investigation”.European Accounting Review, 26, 1-28.

9. Braithwaite, B. (1989). Crime, Shame and Reintegration. Cambridge: Cambridge University Press.
10. Cohn, G. (2012). “The Traditional Jewish View of Paying Tax”, In R.W. McGee (Ed.). The Ethics of Tax Evasion: Perspectives in Theory and Practice (pp. 149-158), Springer.
11. Coricelli, G., Joffily, M., Montmarquette, C. &Villeval, M.C. (2010). “Cheating, Emotions, and Rationality: An Experiment on Tax Evasion”. Exp Econ, 13(2010), 226-247.
12. Coricelli, G., Rusconi, E. &Villeval, M.C. (2014). “Tax Evasion And Emotions: An Empirical Test of Re-Integrative Shaming Theory”. Journal of Economic Psychology, 40(2014), 49-61.
13. Daniel, D., & Wong, B. (2008). “Issues on Compliance and Ethics in Taxation: What Do We Know?”. Journal of Financial Crime, 15(4), 369-382.
14. Drouvelis, M. &Grosskopf, B. (2016). “The Effects of Induced Emotions on Pro-Social Behaviour”. Journal of Public Economics, 134(2016), 1-8.
15. Dulleck, U., Fooken, J., Newton, C., Ristl, A., Schaffner, M. &Torgler, T. (2016) “Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using A Physiological Marker”. Journal of Public Economics, 134(2016), 9-18.
16. Enachescu, J., Olsen, J., Kogler, C., Zelenberg, M., Breugelmans, M.S., &Kirchler, E. (2019). “The Role of Emotions in Tax Compliance Behavior: A Mixed-Methods Approach”. Journal of Economic Psychology, 74(2019), 1-16.
17. Fochmann, M., Hecthtner, F., Kirchler, E. & Mohr, P.N.C. (2025). “When Happy People Make Society Unhappy: Emotions Affect Compliance Behaviour”. Journal of Economic Behavior and Organization, 229(2025), 1-23.
18. Fochmann, M., Hecthtner, F., Kirchler, E. & Mohr, P.N.C. (2019). “When Happy People Make Society Unhappy: How Incidental Emotions Affect Compliance Behaviour”. Arqus Discussion Paper, 1-38.
19. Frijters, P. (2000). “Do Individuals Try to Maximize General Satisfaction?”. Journal of Economic Psychology, 21(2000), 281-304.
20. Fiedler, K., Schott, M. & Meiser, T. (2011). “What mediation analysis can (Not) do”. J. Exp. Soc. Psychol, 47, 1231–1236.
21. Jalili, A.R. (2012). “The Ethics Of Tax Evasion: An Islamic Perspective”, In R.W. McGee (Ed.). The Ethics of Tax Evasion: Perspectives in Theory and Practice (pp. 167-199), Springer.
22. Lancee, B., Rossel, L. & Kasper, M. (2023). “When The Agency Wants Too Much: Experimental Evidence on Unfair Audits And Tax Compliance”. Journal of Economic Behavior and Organization, 214(2023), 406-442.
23. MacKinnon, D.P.& Pirlott, A.G., (2015). “Statistical approaches for enhancing causal interpretation of the M to Y relation in mediation analysis”. Pers. Soc. Psychol. Rev. 19, 30–43.
24. McGee, R. W. (2025). Why do people evade taxes? summaries of 100 surveys. Working Paper. January 4. DOI: 10.13140/RG.2.2.10784.90881
25. McGee, R.W. &Lingle, C. (2008). “The Ethics of Tax Evasion: A Study of Guatemalan Opinion”, in R. W. McGee (Ed.), Taxation and Public Finance in Transition and Developing Economies (pp. 481-495). Springer.
26. McGee, R.W. (2005). The Ethics of Tax Evasion: A Survey of International Business Academics, 60th International Atlantic Economic Conference, New York, October 6-9.
27. McGee, R.W. (2006). “Three Views of The Ethics of Tax Evasion”. Journal of Business Ethics, (67), 15-35.
28. McGee, R.W. (2012a). “Four Views on The Ethics of Tax Evasion”. In R.W. McGee (Ed.). The Ethics of Tax Evasion: Perspectives in Theory and Practice (pp. 3-33), Springer.
29. McGee, R.W. (2012b). “Annotated Bibliography: 18 Statement Surveys”. In R.W. McGee (Ed.). The Ethics of Tax Evasion: Perspectives in Theory and Practice (pp. 499-598), Springer.
30. McGee, R.W. & Cohn, G. (2006). “Jewish Perspectives on The Ethics Of Tax Evasion”. Andreas School of Business Working Paper, 1-43.
31. McGee, R.W., Basic, M. & Tyler, M. (2006). The Ethics of Tax Evasion: A Survey of Bosnian Opinion, Fifteenth Annual World Business Congress of The International Management Development Association, Sarajevo, June 18-21.
32. Murphy, K. (2008). “Enforcing Tax Compliance: To Punish or Persuade”. Economic Analysis & Policy,38(1), 113-135.
33. Murphy, K. & Tyler, T. (2008). “Procedural Justice and Compliance Behaviour: The Mediating Role of Emotions”. European Journal of Social Psychology, 38(2008), 652-668.
34. Nasadyuk, I. & McGee, R.W. (2006). “The Ethics of Tax Evasion: An Empirical Study of Business and Economic Student Opinion Ukraine”. Andreas School of Business Working Paper, 1-19.
35. Olsen, J., Kasper, M., Enachescu, J., Benk, S., Budak, T. &Kirchler, E. (2018). “Emotions and Tax Compliance Among Small Business Owners: An Experimental Survey”. International Review of Law and Economics, 56(2018), 42-52.
36. Olsen, J., Kogler, C., Stark, J. &Kirchler, E. (2017). “Income Tax Versus Value Added Tax: A Mixed-Methods Comparison of Social Representations”. Journal of Tax Administration, 3(2), 87-107.
37. Privitera, A., Enachescu, J., Kirchler, E. &Hartman, A.J. (2021).” Emotions in Tax Related Situations Shape Compliance Intentions: A Comparison Between Austria and Italy”. Journal of Behavioral and Experimental Economics, 92(2021), 1-15.
38. Reckers, P. M. J., Sanders, D. L., & Roark, S. J. (1994). “The Influence of Ethical Attitudes on Taxpayer Compliance”. National Tax Association, 47(4), 825-836.
39. Torgler, B. (2001). “Is Tax Evasion Never Justifiable”. Journal of Public Finance and Public Choice, 19, 143-167.
40. Torgler, B. (2002). “Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments”. Journal of Economic Surveys, 16(5), 657-683.
41. Watson, D., Clark, L. A.& Tellegen, A, (1988). “Development and Validation of Brief Measures of Positive and Negative Affect: the PANAS Scales”. J. Pers. Soc. Psychol. 54, 1063–1070.
42. Wenzel, M. (2003). “Tax Compliance and the Psychology of Justice: Mapping The Field”. In V. Braithwaite (Ed.). Taxing democracy. Ashgate Publishing Ltd.