Comparison of Tax Morale of Turkish and Spanish Higher Education Students: The Samples of Sakarya University and the University of Zaragoza

Göksu, Gonca Güngör; Şahpaz, Kadriye İzgi

doi:10.1016/j.sbspro.2015.04.027

Cited by 8 publications

(7 citation statements)

References 3 publications

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“…For example, a study in UK shows that sending letters reminding the taxpayers how their taxes contribute to the public goods leads to a decrease in delaying tax payments (Hallsworth et al, 2017). Similarly, a study conducted in Turkey and Spain shows that tax education in universities has a positive effect on the level of tax morale (Goksu and Sahpaz, 2015).…”

Section: Conclusion and Policy Implicationsmentioning

confidence: 99%

Tax morale and institutional theory: a systematic review

Horodnic

2018

IJSSP

107

105

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Purpose-The purpose of this paper is to conduct a systematic review of the factors that shape tax morale. A large range of random explanatory variables identified in the literature as determinants of tax morale are synthesised and structured by drawing inspiration from the institutional theory. Design/methodology/approach-To do this, a systematic search has been conducted using a library catalogue which provides access to more than 400 databases. Findings-The finding is that the institutional theory provides a suitable theoretical basis to explore tax morale. Indeed, all the factors until now identified as determinants of tax morale (except the control variables/socio-demographic characteristics) can be categorised either as belonging to formal institutions or to informal institutions. The most salient factor is trust, with both vertical and horizontal trust positively related to tax morale. Research limitations/implications-The outcome is a call for a more nuanced understanding of not only the effect of formal and informal institutions on tax morale but also how formal and informal institutions interact and alter each other and, consequently, affect tax morale. Practical implications-The paper seeks to encourage governments to start recognising that as low tax morale arises when a gap exists between formal and informal institutions, they need to design policy measures aimed to reduce this gap, rather than persisting with deterrence measures. Originality/value-This is the first systematic review of the factors that influence tax morale using an institutionalist lens.

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Section: Conclusion and Policy Implicationsmentioning

confidence: 99%

Tax morale and institutional theory: a systematic review

Horodnic

2018

IJSSP

107

105

View full text Add to dashboard Cite

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“…We compared the data of our study with the results of the study on tax morale of Turkish and Spanish students from the universities of Sakarya (Turkey) and Zaragoza (Spain) [35]. The total number of students surveyed in these countries was 459 people.…”

Section: Comparison Of Research Results With the Same From Other Counmentioning

confidence: 99%

Lab experiment to investigate tax compliance: the case of future taxpayers' behavior in Russia and Belarus

Киреенко

Nevzorova

Kireeva

et al. 2018

JTR

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The paper aims to examine the internal motivation of taxpayer's behavior, and the factors affecting tax morale and voluntary tax compliance The authors provide scientific results of the tax experiments in post-Soviet countries (Russia and Belarus). The laboratory tax experiment was carried out in a form of a business game engaging students of various levels of education and background. The controllabi-lity of the experiment with the impossibility of material encouragement is ensured in the student's environment in the form of scores to the final attestation. In order to obtain data on tax behavior motivation, a survey on attitude to tax system wаs conducted. Respondents (experiment participants) were asked to indicate their level of agreement with defined statements by Likert scale. To assess the differences between two groups of participants (who paid and who do not paid tax), the data obtained as a result of filling out the questionnaire using the Mann-Whitney U-test and the Kruskal-Wallis H-test were analyzed. The study results affirmed the hypothesis generated earlier, the personal tax morale influences the national tax system and the tax behavior of an individual. The article proves that the awareness of the ways government spends public revenue and the trust level to the state and tax system itself influence tax behavior directly. The civil awareness on the real state of fiscal distribution increases the trust level to the government among taxpayers and is the essential motivation to pay taxes. The developed methodology may be used in an educational process to increase tax literacy, its further application in the scientific research will allow us to derive evidence-based methods and ways to directly influence tax behavior, which may enlarge the public revenue in the times of an unstable global economy.

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“…They are related to the individual's satisfaction with life, which affects the individual's internal motivation to pay taxes [19]. Within personal norms, attitudes to paying taxes can also be influenced by religion, positively affecting people's tax ethics [20][21][22]. An important factor influencing tax morale is also the attitude toward public institutions.…”

Section: Hypothesis 4 (H4)mentioning

confidence: 99%

“…There are several factors influencing tax morale and inclination to tax evasion but one of the essential factors are socio-demographic factors, such as gender, age, education, source of income, and country [11,17,21,[36][37][38], which is also related to culture [7,39]. As we use a different approach for identifying tax morale and inclination to tax evasion, we also decided to analyse the influence of socio-demographic characteristics on the inclination to tax evasion.…”

Section: Hypothesis 4 (H4)mentioning

confidence: 99%

Determinants of Tax Ethics in Society: Statistical and Logistic Regression Approach

et al. 2023

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The paper focuses on analysing the current tax behaviour of Slovak citizens and their inclination to tax evasion. Inclination to tax evasion is defined in this research based on respondents’ answers to questions focused on their tax morale. The data processed in this research was obtained from a questionnaire survey on a sample of 1067 respondents. Intentional sampling was used to ensure the same structure of respondents. In terms of tax evasion acceptance, we identified three groups of people: honest, dishonest, and unconscious. The research confirmed that 78% of the population is prone to tax evasion, and only 22% have never evaded paying taxes and would not do so knowingly or unconsciously. By applying the statistical hypothesis testing, we also found out that except for sex (women are less prone to tax evasion), inclination to tax evasion also depends on education, age, main source of income and experience. Finally, three types of logistic regression models to predict the inclination of a specific tax behaviour were constructed and evaluated based on the total accuracy metric and validated on the ex-post set.

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Comparison of Tax Morale of Turkish and Spanish Higher Education Students: The Samples of Sakarya University and the University of Zaragoza

Cited by 8 publications

References 3 publications

Tax morale and institutional theory: a systematic review

Tax morale and institutional theory: a systematic review

Lab experiment to investigate tax compliance: the case of future taxpayers' behavior in Russia and Belarus

Determinants of Tax Ethics in Society: Statistical and Logistic Regression Approach

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