Tax morale in Turkey: What shapes it?

The present study aimed to analyze the evolution of tax morale in Turkey over 22-year-span. For this purpose, data that were collected as a part of the World Values Survey in 1990, 2007, and 2012 were used. The analytic results of ordered probit models revealed that level of tax morale had changed across time. Tax morale levels were lower in 2007 and 2012 than in 1990. Additionally, the findings indicated that trust in the civil services and financial satisfaction have a negative effect on tax morale. The estimation results also show that trust in the government, the perceived importance of religion and pride in one's nationality have a significant positive effect on tax morale.