The effect of personality traits on tax compliance, tax morality and tax evasion intention: Isparta case

Taxes are a significant source of revenue in both developed and developing countries. This study aimed to investigate the effects of personality traits on tax compliance, tax morale, and tax evasion intention, specifically in Isparta province. The research population consisted of taxpayers living in Isparta province. The survey form consisted of five sections: demographic questions, a five-factor personality trait scale, a tax compliance scale, a tax morale scale, and a tax evasion intention scale. Analyses were conducted with data from a total of 384 taxpayers. Data was collected between November 2024 and December 2024. A convenience sampling technique was used in this study. Data obtained from 384 taxpayers were analyzed using the SPSS 24.0 package program and AMOS. According to the findings, a moderate negative correlation was found between tax morale and tax evasion intentions, while a low negative correlation was found between tax compliance and tax evasion intentions. The personality traits of agreeableness and conscientiousness were found to positively predict tax morale. The personality traits of emotional instability, agreeableness, and conscientiousness were found to negatively predict tax evasion intentions. The personality traits of extraversion, conscientiousness, and openness to experience were found to negatively predict tax compliance, while the personality trait of agreeableness was found to positively predict tax compliance. In other words, participants with agreeableness and conscientiousness had higher tax morale levels. Participants with emotional instability, agreeableness, and conscientiousness had lower tax evasion intentions. Participants with agreeableness had higher tax compliance levels.