The determinants of tax morale in Tunceli

Since it is a compulsory and unpaid obligation, it is not generally welcomed by taxpayers and it is urging taxpayers to seek ways to avoid tax. Tax evasion behaviors are low in societies where the moral level, which is a set of social rules that advise people's benevolence and goodness, is high. Tax ethics, which plays an important role in determining the attitudes and behaviors of taxpayers, is defined as an intrinsic motivation for paying taxes. Tax morality, which has a significant impact on taxpayers' view of taxation, In our study, a field study was conducted to determine the determinants of tax ethics in Tunceli. 358 taxpayers were selected through purposive sampling and interviews and in-depth interviews were conducted with the managers of relevant institutions in the city. The obtained quantitative data were analyzed using SPSS package program. In this context, the effects of demographic (age, gender, marital status, education level), economic (income, employment), socio-political (trust in public institutions, level of religiosity, compliance with the law) factors and taxation style (tax burden felt, tax audits and penalties) on tax morale were aimed to be determined. Keywords: Tax, Tax Morale, Survey, Tunceli