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JOURNAL OF APPLIED BUSINESS AND ECONOMICS
Tax Morale in Socio-Political Interactions: Insiders and Outsiders
Author(s): Savaş Çevik
Citation: Savaş Çevik, (2014) "Tax Morale in Socio-Political Interactions: Insiders and Outsiders," Journal of Applied Business and Economics, Vol. 16, Iss. 3, pp. 101-115
Article Type: Research paper
Publisher: North American Business Press
Abstract:
This paper analyzes the importance of social and political contexts and individual value norms in tax
morale. It introduces an approach to discuss tax morale with the notions of ‘insider’ and ‘outsider’ to
capture socio-political context and personal value orientations. It constructs a general framework on tax
compliance in socio-political context and analytically and statistically demonstrates the importance of
identities and personal norms to explain the level of tax morale. Statistical results of an estimated
logistics regression model from the World Value Survey data are generally consistent with hypothetical
expectations. Results from the analysis indicate that social capital and political confidence are significant
in order to estimate the level of tax morale. Moreover, individual reciprocal tendency, sensitiveness to
expectations of others, collectivist orientation, and obedience tendency of authority are important
determinants of tax morale.
