Özet:

When tax compliance and tax evasion issues are examined, ethical and social dynamics are seen to have great effects on these issues. The behavior of taxpayers on the taxation is influenced by both internal factors affecting taxpayers’ psychology and external factors such as national taxation regimes. Tax morale definition is shaped by taxpayers’ description of taxation. In other words, tax morale is a function of economic, demographic and socio-cultural factors. Taxpayers' perceptions of taxation affect tax compliance which is related to tax culture. Ethical perspective is one of the most important problem in the process of taxation and it is an important topic in terms of the development and enrichment of tax morale for tax administration in the public. The aim of this study is to examine the attitudes and behaviors of university students on tax evasion.

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