An application for analysis of factors determinig tax morale

Because tax is a forced and complimentary liability, it is generally not approved by the taxpayers and illicit behaviors like tax fraud arise. People who preached kindness and helpfulness of social rules which the whole society that morality is high this illegal behavior is low. Tax morale which has an important role in determining attitude and behaviors of taxpayers to tax and ethics behind following is defined as an inner motivation in the subject of tax paying. Tax morale which has an important effect in the taxpayers' looks to tax are affected a lot of factors. In our study, after defining tax ethics and other notions related to tax ethics the factors which determine tax ethics is determined by the questionairre study. The questionairre study is applied to 1108 students which is selected from the 3 faculties and 2 colleges within Dumlupınar University by convenience sampling method and the data ara analyzed by using the program of SPSS 18. The factors that determine tax morale are analyzed under 4 outlines: Economic, socio-cultural, political and moralpsychological. According to the result of the study, The moral-psychological factors are the most effective factor on tax morale. İt is determined that while tax morale is the maximal in religious studies faculty, tax morale is the maximal in women as a gender. Moreover, in the study, it is determined that there is inverse relationship between income level, class and age between tax morale. Keywords: Tax, Tax morale, Informal economy, Survey