The factors affecting tax morale: The sample of Sakarya University

Tax morale, which is defined as an intrinsic motivation to pay taxes voluntarily, is influenced by many factors such as demographic, economic or socio-cultural. The purpose of this study is to determine the factors which affect the tax moral of individuals and society, and to analyse factors which may increase tax morality of individuals and society.The study, 1351 respondents were selected by convenience sampling method from Sakarya University and the data were analysed using SPSS 17 programme.In this study, the factors affecting the tax morale is surveyed under three headings; demographics, economics and socio-cultural. According to results of the study, university education has not statistically significant effect on tax morale of university students who participated in to the survey. Tax morale comparison between first year student and fourth year students indicated that average tax morale first year students have slightly higher than fourth year.The comparison results between the tax morale scores of different faculty students indicate that: In general tax morale of students of Faculty of Theology is higher than the students of other faculties, the tax morale of female students are higher than male students. Moreover, perceived tax burden, sense of justice, perceived penalty rate and audit probability, perceptions of other taxpayer, the level of trust in government, a sense of civic virtue and religion belief have all statistically significant effects on tax morale.