Factors Affecting Tax Morale: an Empirical Study on Students of Aksaray and Çukurova University

Tax morale is a multi-dimensional concept. The concept that has an individual and social dimension affects the attitudes and behaviors of individuals against taxes. As tax morale is perceived differently from one society to another and its effect can be different based on society, it may also show differences in family structures, societal ties and environmental relationships of individuals within the same society. The aim of this study is to compare tax morale levels of the students of department of Public Finance and department of Economics at Aksaray University and Çukurova University and determine the socio-cultural factors and some demographic factors which affect the tax morale of the students. The tax morale score of the students is found 3,57. Tax morale score is interpreted when it is low as the average approaches 1 (strongly disagree) and it is high as the avarage approaches 5 (strongly agree). Accordingly, tax morale level of students (3,57) is above average. As a result of empirical study, the comparison results between the tax morale scores of different university students indicate that: Tax morale of students of Aksaray University is higher than the students of Çukurova University and generally tax morale level of female students is higher than male students.