The role of tax morale and tax awareness in obtaining optimal tax income

The socio-psychological aspect of the tax is gaining importance nowadays when the classic deterrent methods in tax compliance are insufficient. One of the biggest problems of developing and growing economies is to realize tax revenues at maximum levels in order to fulfill public services. In this study, it is aimed to evaluate the effect of tax morale and tax awareness on the optimal level of tax revenue. In this context, tax revenues, tax burden, shadow economy and tax morale data for the period between 1981 and 2014 of the member countries of the OECD were examined. In addition, the problem of tax (income, wealth, expenditure) should be added to the analysis of the problem and the inter-country and inter-country evaluations were made. The periods for the evaluation of these data were determined based on 6 waves based on the World Values Survey. The Organization of Economic Co-operation and Development provided a comprehensive assessment of the structure of many countries from Asia, Europe, Australia, South and North America. As a result, it is determined that the tax revenue of each country is affected by different data and the effect of tax morale on tax revenue differs from country to country. It is also determined that the tax ethics data of some countries with high tax revenues are high in the Organization for Economic Cooperation and Development. However, in terms of the relationship between tax morality and tax revenue, a general judiciary could not be achieved for all the countries of the Economic Cooperation and Development Organization.