Effects of factors that shape tax morale on tax avoidance and tax evasion: The case of Biga

Tax-payers may avoid paying taxes or may evade taxes since taxes are income decreasing factors. The studies carried in the field of psychology of tax to find out the determinants of these behaviors have proved that the tax-payers are not only affected by the economic factors but also by socio-psychological factors. The determinants of tax evasion and tax avoidance are closely related with tax ethics. In a society, tax loss and tax evasion will decrease to the extent the tax ethics is developed and established. For this reason, to know what the determinants of tax ethics - which means, in general terms, that the tax payers declare and pay their taxes in time and completely- are , under which circumstances these determinants emerge and are affected by, will help establishing a stronger financial structure by making it easier for the legislators, politicians and executives to achieve the targeted revenue.In the scope of this thesis, after theoretically explaining the effects of determinants of tax ethics on tax avoidance and tax evasion, findings of the results of a survey conducted with 1100 people in order to explore the types of behaviors exhibited by the tax-payers in the Biga town of the Çanakkale city are explained with the frequency analysis and crosstabs.so as to measure the necessity of tax ethics and its determinants empirically on a town base.According to the consequences of the empirical field research done; the level of satisfaction from public services, the perception related to the honesty of other tax-payers, the efficiency of the public services received, the perception about the taxation system and legislation, the opinions about the personnel in the Tax Office, the tax amnesty, religion, social pride, education, income, type of liabilities, and age are thought to be the most important factors determining tax ethics.Keywords: Tax-Payer Behaviors, Tax Ethics, Tax Compliance, Tax Perception, Tax Consciousness.