Tax Morale and Happiness: Evidence From Türkiye

Psychological factors have come to the fore in tax compliance in recent years. Taxpayers' emotional states influence tax compliance. While taxpayers comply with taxes because they are happy, they are so glad because of the financial honesty they experience when paying taxes. This study examines...

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Bibliographic Details
Main Author: Işıl Ayas
Format: Article
Language:English
Published: International Public Finance Conference/Turkey 2025-06-01
Series:International Journal of Public Finance
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Online Access:https://dergipark.org.tr/tr/download/article-file/4371549
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Summary:Psychological factors have come to the fore in tax compliance in recent years. Taxpayers' emotional states influence tax compliance. While taxpayers comply with taxes because they are happy, they are so glad because of the financial honesty they experience when paying taxes. This study examines the relationship between happiness and tax morality. Five hundred twenty-four people participated in the study, which was conducted in Istanbul, Türkiye, using non-probability convenience sampling. It was discovered that the taxpayers' level of satisfaction and tax morality was moderate in the study that employed the survey technique. According to the non-parametric test results, the tax morality of those who feel happy is higher than that of those who feel unhappy. Those with high tax morale are happier than those with low tax morale. According to this result, it can be said that increasing the practices that improve the happiness of taxpayers will increase tax compliance.
ISSN:2548-0499