Determinants of tax morale: TRC3 region analysis

The actions of people, the economic reflections of these actions and their relationship with morality are critical issues. Along with tax morale, which has an essential effect on individuals tax compliance, the main framework of the study is what motivating and demotivating situations are in paying taxes. Many economic and social factors determine the reasons for their attitudes and actions to pay or not to pay taxes. The study has analysed the determinants of tax morale in the TRC3 region, which consists of Mardin, Batman, Siirt and Şırnak. The study aimed to reach factual information about tax morale in the TRC3 region, and a qualitative research method was used. With the semi-structured interview method, interviews were conducted with 32 income taxpayers from the TRC3 region and living in this region. Nvivo 8 package program was used for data analysis. After the analysis, the data were interpreted. Although public services and public administrations, tax penalties and auditing, tax amnesties, tax justice, current economic conjuncture, perception of corruption, accessibility to the informal economy, the acceptance of ideology and political power, and the family and social environment on tax morale in the TRC3 region have been explained, in line with the results obtained some recommendations are also included.