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Purpose- The aim of this study is to emphasize the importance of efficiency in tax compliance and to reveal the factors that increase tax compliance. Methodology- The factors that are effective in tax compliance are explained within the framework of domestic and foreign literature. Findings- Tax compliance is high in countries characterized by high economic freedom, significant capital markets, effective competition laws and low rates of serious crime. In a secure environment that improves their quality of life, where individuals can exercise their economic rights in terms of significant capital markets and effective competition laws, they tend to view tax compliance as less of a burden and more of a civic duty. Tax compliance is high where tax morale is high. When trust in authorities is high, taxpayers will pay their taxes voluntarily. Paying taxes is a civic duty, while tax evasion is immoral. Tax awareness increases if individuals feel the tax obligation in their conscience, if they have a sense of the need to pay taxes, if the level of education and culture is high, if government services are transparent and if the government imposes sanctions on those who do not pay taxes. High tax rates and an unfair tax system are associated with low compliance. Conclusion- The results of this study provide insights for researchers on the factors affecting tax compliance.