The impact of individual cultural values on tax compliance

It is understood that the society which the individual belongs to adopts and creates as dynamic and static; all values, beliefs, behaviors, etc. that are passed on from generation to generation. elements such as culture. Therefore, culture, human life exists between individuals; will symbolize the culture among societies. And in this study, the concept of tax culture is explained in terms of the relationship between individual (taxpayer and tax officer) and the state (the legislative power that determines the tax rules). As the subject of our study; taxpayers of tax culture and tax ethics, tax authorities; administrations, government; the relationship with the state. In this study, the cultural dimensions used by Hofstede as an individual culture dimension were utilized. The surveys with taxpayers were entered in SPSS program and transferred to LISREL program. In addition, the effects of individual cultural values, which are considered as implicit variables, on tax compliance are examined through structural equation modeling.