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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Main Author: Işıl Ayas
Format: Article
Language:English
Published: International Public Finance Conference/Turkey 2025-06-01
Series:International Journal of Public Finance
Subjects:
Online Access:https://dergipark.org.tr/tr/download/article-file/4371549
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author Işıl Ayas
author_facet Işıl Ayas
author_sort Işıl Ayas
collection DOAJ
description 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.
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publisher International Public Finance Conference/Turkey
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series International Journal of Public Finance
spelling doaj-art-af3e80da0a04413fbb5dc1e634f996372025-08-20T02:46:29ZengInternational Public Finance Conference/TurkeyInternational Journal of Public Finance2548-04992025-06-01101213610.30927/ijpf.15864691042Tax Morale and Happiness: Evidence From TürkiyeIşıl Ayas0https://orcid.org/0000-0002-5441-006XSAKARYA ÜNİVERSİTESİPsychological 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.https://dergipark.org.tr/tr/download/article-file/4371549happinesstax moraletax compliancehappinesstax moraletax compliance
spellingShingle Işıl Ayas
Tax Morale and Happiness: Evidence From Türkiye
International Journal of Public Finance
happiness
tax morale
tax compliance
happiness
tax morale
tax compliance
title Tax Morale and Happiness: Evidence From Türkiye
title_full Tax Morale and Happiness: Evidence From Türkiye
title_fullStr Tax Morale and Happiness: Evidence From Türkiye
title_full_unstemmed Tax Morale and Happiness: Evidence From Türkiye
title_short Tax Morale and Happiness: Evidence From Türkiye
title_sort tax morale and happiness evidence from turkiye
topic happiness
tax morale
tax compliance
happiness
tax morale
tax compliance
url https://dergipark.org.tr/tr/download/article-file/4371549
work_keys_str_mv AT isılayas taxmoraleandhappinessevidencefromturkiye