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Determinants of Tax Compliance: Ethical and Economic Values, Social Norms and Perception of Corruption
(Maliye Bakanligi, 2025) Yelboga, Alim; Ozdemir, Hakan
Using data from the World Values Survey (2017-2021), this study examines the impact of factors such as ethical values, social norms, and perceived corruption on tax compliance, employing an ordered logistic regression analysis. The findings indicate that individuals' ethical values are the strongest determinant of tax compliance, whereas perceived corruption has a statistically significant but comparatively weaker effect. While a significant portion of the findings are consistent with existing literature, the study's clearer demonstration of the relative impact of ethical values compared to other factors constitutes a complementary contribution to the literature. Overall, the results confirm that tax compliance is shaped not only by economic incentives but also by individuals' values and perceptions. The findings demonstrate the importance of strengthening ethical values and social trust in enhancing voluntary tax compliance.