Evaluation of tax morality factor in tax compliance with taxpayer (Amasya province case)

Human beings are confronted with the values of social relations networks, systematized morality and thought patterns and their existence, which he finds ready immediately before his birth. In the process of internalizing these values, the claim of human actions for a purpose has been continuing since Ancient Greece; The main questions of moral philosophy such as good and bad, freedom, conscience and universal moral law are discussed. On the other hand, the State receives the tax based on the power of sovereignty. The taxpayer is not always passive to this saving of the state and may give some legal or illegal reactions. Finally, it is the source of these reactions that tax morality is an intrinsic motivation for paying taxes. Knowing how the relationship between morality and tax affects our economic and financial motivations is very important for the tax administration to form and implement an effective and modern tax system. The establishment of the tax relationship in the context of loyalty and trust depends on the state's production of fair policies by considering the factors affecting tax morality. These policies are only possible with effective practices that have the same results for taxpayers who are in the same situation, taking into account the subjective tax burden limit that reduces income and wealth inequalities. The aim of this study is to show the importance of intrinsic motivations that we gather under the title of factors affecting tax ethics in voluntary compliance of taxpayers and to show the practical results with the survey study we will implement in Amasya province. In addition, the findings of the questionnaire applied to the province of Amasya were compared with the general statements of the previous empirical studies on the subject, and the reasons for the similarities and differences were revealed and recommendations were made.