Tax morale and the role of public finance department education in the development of tax morale: The case of Dumlupınar Üniversity

Tax morale needs to be improved in order to ensure voluntary tax compliance of taxpayers to taxes, which are important income sources of the state. The aim of the study is to contribute to the development of tax morale in Turkey by addressing tax morale and the determinants of tax morale, as well as to determine the effect of financial education on the level of tax morale. In order to determine the factors affecting the tax morale level in Turkey, comparisons were made using the 2nd wave, 4th wave, 5th wave, 6th wave and recently published 7th wave data of the World Values Survey. It is seen that the most important factors determining tax morale are sociocultural and psychological factors. The tax morale level in Turkey was recorded as 78.1% according to the 7th wave data. It can be stated that the factors affecting tax morale are not a determining factor on their own, but are affected differently by all of the mentioned factors. The level of tax morale and its determinants were evaluated on the first and last year students of Dumlupınar University, Department of Finance. It has been determined that the economic, financial and economic education received in the department of finance has a positive effect on the tax morale level. Compared to the first year students, the tax morale level of the fourth year students is more advanced. It has been determined that sociocultural and economic factors have an effect on independent variables. The tax morale level of students studying in primary education is more developed than students in secondary education.