Impact of culture on tax ethics: An application in the TR 61 region

The norms of conduct of obligations and duties of the citizens against taxes, which also determine the relations between the state and the taxpayer, are called tax ethics.Tax ethics is a concept that is influenced by many factors in which the words bir tax etkilen and etkilen morality beraber are integrated. It is possible to list the factors that determine the tax ethics as demographic, economic and socio-psychological factors. In this study, the impact of the cultural structure of society on tax morality is examined. The population of the study consists of taxpayers in Antalya, Isparta and Burdur provinces in TR 61 Region. Data were obtained by survey method. Correlation analysis was conducted to measure the effect of culture on tax ethics. According to the results of the analysis; it is observed that the participants act more cautiously and prescriptively while avoiding uncertainty as the tax morality levels increase. In addition, it is determined that individuals with high tax ethic have a social structure. As a result, it was determined that there was a statistically significant, positive but weak relationship between tax ethics and culture.