Analyzing the Relationship between National Cultural Dimensions and Tax Morale

Yıl 2014, Cilt: 6 Sayı: 2, - , 15.03.2016

Fatih Deyneli

Öz

Tax morale, which can be defined as an intrinsic motivation, is affected by many factors. One of these factors is culture, which plays an important part. This study analyzes the relationship between tax morale and culture. In this study, the relationship between tax morale and Hofstede’s cultural dimensions are analyzed by using the model in the study of Tsakumis (2007) titled ‘The relationship between national culture dimensions and tax evasion’ and Tobit regression analysis. Unlike other studies, this study uses tax morale as dependent variable instead of tax evasion. The study which is comprised of an analysis of 42 countries arrives at similar conclusions as the other studies. The study concludes that Hofstede’s cultural dimensions affect tax morale.

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