Determinants of tax morale, experience of Aegean Region

Tax evasion is a problem which is as old as the concept of government. Governments have improved many kinds of sanctions to contend with this problem. But, these sanctions have not been able to provide tax compliance in the proper sense. Many factors, like impossibility of auditing all the taxpayers, high costs of tax audit, make the societal tax morale necessary as a natural and easiest solution.Tax morale, as the norms of behaviours which determine the relationship between government and taxpayers, means fulfilling of duties and responsibilities about taxes on time and absolutely. Tax morale is a phenomenon affected from many factors in the complexity of concepts of tax and morale. It is possible to summarize the determinants of tax morale as economic, social, cultural and demographic factors.It is very important for Turkey to determine the level and determinants of tax morale which is accepted as the considerable indicators of development level. This kind of determining will be an important guiding to lawmakers, politicians and implementing institutions for raising the level of tax morale in Turkey. In this regard, the necessity and determinants of tax morale have been searched theoretically and empirically in this study.According to results of survey conducted in Aegean Region, tax morale level of Region is slightly higher than medium level. The most important determinant factors of tax morale are institutional quality, perception of public expenditures, subjective tax burden, tax administration, perception of corruption, tax amnesties, formal and informal education, faith and gender.Key Words: Tax Morale, Economics and Morale, Tax Compliance, Voluntary Tax Compliance, Determinants of Tax Morale