34.Internatonal Public Finance Conference / Turkey April 24-27, 2019, Antalya – Turkey April 24-27, 2019, Antalya - TURKEY 348 DOI: 10.26650/PB/SS10.2019.001.052 FACTORS AFFECTING TAX MORALE: AN EMPIRICAL STUDY ON STUDENTS OF AKSARAY AND ÇUKUROVA UNIVERSITY Orçun AVCI 1 Gülin TABAKAN 2 Gülsen KIRAL 3 Abstract Tax morale is a mult-dimensional concept. The concept that has an individual and social dimension afects the attudes and behaviors of individuals against taxes. As tax morale is perceived diferently from one society to another and its efect can be diferent based on society, it may also show diferences in family structures, societal tes and environmental relatonships of individuals within the same society. The aim of this study is to compare tax morale levels of the students of department of Public Finance and department of Economics at Aksaray University and Çukurova University and determine the socio-cultural factors and some demographic factors which afect the tax morale of the students. The tax morale score of the students is found 3,57. Tax morale score is interpreted when it is low as the average approaches 1 (strongly disagree) and it is high as the avarage approaches 5 (strongly agree). Accordingly, tax morale level of students (3,57) is above average. As a result of empirical study, the comparison results between the tax morale scores of diferent university students indicate that: Tax morale of students of Aksaray University is higher than the students of Çukurova University and generally tax morale level of female students is higher than male students. Keywords: Tax, Tax Morale, Tax Psychology, Statstcal Analysis. JEL Code: H20, H29, C10. 1. Introducton In this study, it is aimed to compare the tax morale levels of 535 students studying at the Public Finance and Economics Departments of Aksaray and Çukurova Universites, and to determine some factors afectng the tax morality levels of the students. A questonnaire consistng of 3 sectons prepared according to 5-point Likert scale is used in the study. The frst part of the questonnaire includes demographic characteristcs, the second part, 4 questons about socio- cultural statements and the third part, 6 questons about tax morale. With these questons, the attudes of the students studying in two diferent universites towards the tax morale are measured. In the evaluaton of the questonnaire data, Statstcs Package for The Social Sciences (SPSS 18.0) is used. The signifcance level is 0,05 for statstcal analysis. 1 Res. Asst. Dr., Aksaray University, Faculty of Economics and Administratve Sciences, Department of Public Finance, orcun.avci@outlook.com 2 Assoc. Prof., Aksaray University, Faculty of Economics and Administratve Sciences, Department of Public Finance, gtabakan@aksaray.edu.tr 3 Assoc. Prof., Çukurova University, Faculty of Economics and Administratve Sciences, Department of Econometrics, gkiral@cu.edu.tr