MÜKELLEF VE KAMU OTORİTESİ AÇISINDAN VERGİ AHLAKININ DEĞERLENDİRİLMESİ
THE EVALUATION OF TAX MORALE IN TERMS OF TAX-PAYER AND THE COMMUNITY

Summary/Abstract: The term “Tax Morale” is defined as the inner motivation which leads the people to pay their taxes. If we consider that a government cannot postpone the public expenses and most these expenses will be afforded with these taxes, one can not underestimate the importance of Tax Morale. The level of the Tax Morale of the people varies depending on the the society they live in and especially the construction of the community order. The rules that will be applied by the public authority and the behaviours that will be shown while applying these rules determining for the people’s attitude of tax.

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