An Evaluation of Tax Ethics Conceptualization: Eskisehir-Kutahya Case Study


MALIYE DERGISI, no.175, pp.228-252, 2018 (ESCI) identifier

  • Publication Type: Article / Article
  • Volume: Issue: 175
  • Publication Date: 2018
  • Journal Name: MALIYE DERGISI
  • Journal Indexes: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Page Numbers: pp.228-252
  • Eskisehir Osmangazi University Affiliated: Yes


The purpose of this study is to reveal the differences between tax ethics and voluntary tax compliance. Data were collected from 319 taxpayers through questionnaires using a homogeneous sampling method, in order to reveal the taxation approaches of taxpayers with the same socio-economic qualities but in different social structures. In order to reveal the differences between tax ethics and voluntary compliance of tax, the moral approach of Immanuel Kant, which shaped moral philosophy in the context of the difference between sense of duty and duty as an obedience, has been utilized in this study. As a result of the analysis, it is revealed that there is no tax awareness and thus no tax ethics in cases where taxpayers' voluntary compliance is not ensured.