The effect of personal moral philosophy and machiavellian on tax evasion attitude

The aim of this study is to reveal the effects of individual moral philosophy (Individual's moral attitudes) and machiavellian levels on tax evasion. In line with this aim, a survey link was created on the internet and also in printed form and these questionnaires were distributed to a total of 205 taxpayers in Yalova and Istanbul and these questionnaires were filled by taxpayers operating in various sectors. In choosing the sample to study in the study the method of convenience sampling was chosen and each taxpayer and accessible tax payer was included in the study. As a result of the study, it was concluded that idealism, which is the sub-dimension of individual moral philosophy, had negative and statistically significant effects on both sub-dimensions of tax evasion. In other words, as the idealism level increases, the tax evasion attitude of the individual decreases and the taxpayer shows a positive attitude towards tax. Relativism, the other sub-dimension of individual moral philosophy, could not find a significant relationship between both sub-dimensions of tax evasion. In addition, machiavelism has a moderating effect on the relationship between idealism and tax evasion. In other words, the effect of idealism on tax evasion stems from individual and tax system increases negatively as machiavelism level increases. In other words, the negative effect of idealism on tax evasion is higher in individuals with high machiavelism level than individuals with low machiavelism level.