Abstract:

The individual’s decision to pay / refund tax affects the tax culture. The tax culture has a dynamic structure affected by the tax system and the culture in a country. In this direction, it changes in each country and affects the tax conformity. Tax consistency is increasing in countries where tax culture is high and high tax revenues are achieved. Denmark is one of the countries with the highest tax revenues. In this study, the tax culture, on the basis of factors affecting the tax culture, the tax culture index of Denmark and Turkey was calculated for the period 2010-2017 and compared with the share of the non-clean domestic income (GDP) of the tax revenues. The tax culture index is calculated using the indicators of the country’s level of development (GD), the educational system (ES), the social status of individuals (BSD), the taxation principles (VI), the taxation tools (VA), the client consciousness (MB), the client tax administration relationship (MVI). According to the study, the share of non-clean domestic income in Denmark, which has a high tax culture index, is high; in Turkey, which has a low-middle tax culture index, the share of tax income is low. The tax culture index in Denmark is one and a half times higher than the average in Turkey, while the share of tax revenues is more than twice.

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