摘要：Abstract : Many taxpayers truthfully declare their income to the tax administration. Why is this the case given there is a relatively low likelihood of being audited? One answer could be found in tax morale of the citizens. Using micro data sets from the {USA} and Turkey, we find a significant correlation between tax morale and tax evasion after controlling for a variety of factors. Furthermore, we analyse tax morale as a dependent variable and study the determinants that shape it. The results indicate that factors such as the tax administration, tax system and the perceived tax burden, tax awareness, compliance perceptions, trust in officials, the state and others, institutional quality such as corruption, the willingness to obey and religiosity have a relatively strong impact on tax morale.
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