Determinants of Ethical Perception of Tax Evasion and Its Effect On Voluntary Tax Compliance

This study aims to determine the effect of idealism, relativism, religiosity, tax knowledge and education on the ethical perception of tax evasion The study also examines the effect of the ethical perception of tax evasion on voluntary tax compliance. In this context, the study, which included 327 undergraduate and graduate students studying at Gümüşhane University and selected by convenience sampling method, was analyzed by structural equation modeling. The findings show that education and idealism affect the ethical perception of tax evasion in a statistically significant and negative way, and relativism affects the ethical perception of tax evasion statistically significant and positively. No statistically significant relationship was found between tax knowledge and religiosity and the ethical perception of tax evasion. The effect of the ethical perception of tax evasion on voluntary tax compliance is negative and statistically significant as expected. With this study, it is thought that understanding the conditions under which individuals have the perception that tax evasion is ethical will reduce tax evasion and increase voluntary tax compliance.