The effect of social norms and perception of justice and trust on tax compliance: An application on Isparta province

The main purpose of the current study is to examine the direct and indirect effects of social norms, tax justice perception and trust in the government on tax compliance in Turkey. Although there is a lot of research in the literature on tax compliance in Turkey, there are very few studies examining the relationship between social norms and tax compliance. For this reason, a survey was prepared primarily to measure tax compliance, social norms, perception of tax justice and trust in the state. Survey data were collected from personal income taxpayers living in Isparta province. Reliability analysis, group comparisons, correlation and regression analyzes were performed on the obtained data using the SPSS package program. Afterwards, Structural Equation Model (SEM) was established to test the hypotheses and examine the direct and indirect effects of social norms, tax justice perception and trust in the government on tax compliance. Hypotheses were tested with path analysis. As a result of the findings obtained in the analysis, it was determined that personal, subjective and injuctive norms, including social norms, have direct effects on tax compliance. Moreover, it has been determined that subjective norms, injuctive norms and trust in the government have indirect effects on tax compliance through personal norms. It has been determined that the perception of tax justice has a direct effect on the trust factor in the government. On the other hand, an indirect effect of tax justice perception on personal norm was determined through the trust in government. Key Words: Tax Compliance, Social Norms, Perception of Tax Fairness, Trust in Government, Structural Equality Model, Isparta Personal Income Taxpayers