Determinants of Tax Compliance: Ethical and Economic Values, Social Norms and Perception of Corruption

Basit Öğe Kaydı
dc.contributor.authorYelboga, Alim
dc.contributor.authorOzdemir, Hakan
dc.date.accessioned2026-04-04T18:56:16Z
dc.date.available2026-04-04T18:56:16Z
dc.date.issued2025
dc.departmentİstanbul Bilgi Üniversitesi
dc.description.abstractUsing 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.
dc.identifier.issn1300-3623
dc.identifier.issue189
dc.identifier.urihttps://hdl.handle.net/11411/10751
dc.identifier.wosWOS:001692774300006
dc.identifier.wosqualityQ4
dc.indekslendigikaynakWeb of Science
dc.language.isotr
dc.publisherMaliye Bakanligi
dc.relation.ispartofMaliye Dergisi
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.snmzKA_WoS_20260402
dc.subjectTax Compliance
dc.subjectTax Morale
dc.subjectEthical Values
dc.subjectSocial Norms
dc.subjectPerceived Corruption
dc.titleDeterminants of Tax Compliance: Ethical and Economic Values, Social Norms and Perception of Corruption
dc.typeArticle

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