Özet:

Taxpayers are not pleased with tax and therefore many undesired behaviors like tax evasion emerge Tax morale as being one of the factors determining the behaviors of the taxpayers against tax is defined an instinct motivation for paying taxes Tax morale is closely related to tax compliance There are several social and physiological factors that are closely related to tax compliance and therefore to tax morale and these factors determine the form of tax morale The aim of this article is to explain the concept of tax moral and to define the factors that are related to tax moral In this context social and physiological factors such as social norms guilt and shame duty and fear intrinsic motivation taxpayers’perception of the fairness relation between taxpayer and government are evaluated in detail Keywords: Tax Morale Tax Compliance Tax Physiology

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