Research Article
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Year 2020, Issue: 62, 145 - 166, 25.12.2020
https://doi.org/10.26650/JECS2020-0022

Abstract

References

  • Akdoğan, A. (2009). Kamu maliyesi (13th ed.). Ankara, Turkey: Gazi Kitabevi.Allingham, M. G., & Sandmo A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3—4), 323-338. https://doi.org/10.1016/0047-2727(72)90010-2
  • Alm, J. (1991). A perspective on the experimental analysis of taxpayer reporting. The Accounting Review, 66(3), 577—593. Retrieved from https://www.jstor.org/stable/pdf/247810.pdf
  • Alm, J. (1999). Tax compliance and administration. In W. B. Hildreth & J. A. Richardson (Eds.), Handbook on taxation (pp. 741—768). Marcel Dekker.
  • Alm, J., & Torgler B. (2006). culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27(2), 224—246. https://doi.org/10.1016/j.joep.2005.09.002
  • Alm, J., & Martinez-Vazquez J. (2007). Tax Morale and Tax Evasion in Latin America. Andrew Young School of Policy Studies Working Paper, No. 07-04. Retrieved from https://www.researchgate.net/profile/Jorge_Martinez-Vazquez/publication/46455679_Tax_Morale_and_Tax_Evasion_in_Latin_America/links/0912f5098cd8ee392b000000.pdf
  • Alm, J., Jackson B. R., & McKee M. (1992a). Estimating the determınants of taxpayer compliance with experimental data. National Tax Journal, 45(1), 107-114. Retrieved from https://www.jstor.org/stable/pdf/41788949.pdf
  • Alm, J., McClelland G. H., & Schulze W. D. (1992b). Why do people pay taxes?. Journal of Public Economics, 48(1), 21—38. Retrieved from https://s3.amazonaws.com/academia.edu.documents/39936466/Why_Do_People_Pay_Taxes
  • Andreoni, J., Erard B., & Feinstein J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818—860. Retrieved from https://www.jstor.org/stable/pdf/2565123.pdf
  • Arrow, K. J. (1970). Essays in the theory of risk-bearing. Amsterdam: North-Holland Publishing CompanyBecker, G. S. (1968). Crime and punishment: an economic approach.The Journal ofPolitical Economy, 76(2), 169—217. Retrieved from https://www.jstor.org/stable/1830482?seq=1#metadata_info_tab_contents
  • Bilgin, C. (2014). Determinants of tax morale in Spain and Turkey: An empirical analysis. European Journal of Government and Economics, 3(1), 60—74. Retrieved from https://www.journals.eurosci.net/index.php/ejge/article/view/48
  • Bilgin, C., & Kaynar-Bilgin H. (2014). Türkiye ve Avrupa Birliği’nde vergi ahlakının belirleyicileri. Sakarya İktisat Dergisi, 3(3), 113—144. Retrieved from https://dergipark.org.tr/en/download/article-file/319605
  • Büyüköztürk, Ş. (2005). Anket geliştirme. Türk Eğitim Bilimleri Dergisi, 3(2), 133—151. Retrieved from https://dergipark.org.tr/tr/download/article-file/256394
  • Çevik, S. (2012). Mükellefin devlet ve toplumla etkileşimi, bireysel normlar ve vergi ahlakı. Maliye Dergisi, 163, 258—289. Retrieved from https://s3.amazonaws.com/academia.edu.documents/31944464/163-15.pdf?
  • Deak, D. (2004). Legal considerations of tax evasion and tax avoidance. Society and Economy, 26(1), 41—85. https://doi.org/10.1556/SocEc.26.2004.1.2
  • Devos, K. (2014). Factors ınfluencing ındividual taxpayer compliance behaviour. Dordrecht: Springer.Eisenhauer, J. G. (2008). Ethical preferences, risk aversion, and taxpayer behavior. The Journal of Socio-Economics, 37(1), 45—63. https://doi.org/10.1016/j.socec.2007.01.030
  • Eisenhauer, J. G., Geide-Stevenson D., & Ferro D. L. (2011). Experimental estimates of taxpayer ethics. Review of Social Economy, 69(1), 29—53. https://doi.org/10.1080/00346760802714867
  • Eker, A., & Bülbül D., (2013). Kamu maliyesi. Ankara: Gazi Kitabevi.
  • Feld, L. P., Schmidt A. J., & Schneider F. (2007). Tax evasion, black activities and deterrence in Germany: An ınstitutional and empirical perspective. Paper presented at Annual Congress of the International Institute of Public Finance Symposium, Universtiy of Warwick, United Kingdom.
  • Frey, B. S., & Feld L. P. (2002). Deterrence and morale in taxation: An Empirical Analysis. Cesifo Working Paper, No. 760. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=341380
  • Genç, Y., & Yaşar R. (2009). Vergilemede adalet ve etkinlik ilişkisi. Vergi Dünyası, 338, 34-40. Retrieved from http://www.vergidunyasi.com.tr/pdf/2009/10/s_34.pdf
  • Gökbunar, A. R., Selim S., & Yanıkkaya H. (2007). Türkiye’de vergi ahlakını belirleyen faktörler üzerine bir araştırma. Ekonomik Yaklaşım, 18(63), 69—94. https://doi.org/10.5455/ey.10632
  • Graetz, M. J., & Wilde L. L. (1985). The economics of tax compliance: Fact and fantasy. National Tax Journal, 38(3), 355—363. Retrieved from https://www.jstor.org/stable/pdf/41792032.pdf
  • Inglehart, R. (1977). The silent revolution: Changing values and political styles among western publics. Princeton: Princeton University Press.James, S., & Alley C. (2002). Tax compliance, self-assessment and tax administration. Journal of Finance and Management in Public Services, 2(2), 27—42. Retrieved from https://ore.exeter.ac.uk/repository/bitstream/handle/10036/47458/james2.pdf?seq
  • Kaynar-Bilgin, H. (2011). Türkiye’de vergi ahlakinin belirleyicileri. ODTÜ Gelişme Dergisi, 38(2), 167—190. Retrieved from http://www.acarindex.com/dosyalar/makale/acarindex-1423909942.pdf
  • Kirchler, E., Hoelzl E., & Wahl I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210—211. https://doi.org/10.1016/j.joep.2007.05.004
  • Lisi, G., & Pugno M. (2011). Tax morale, entrepreneurship, and the irregular economy. AUCO Czech Economic Review, 5(2), 116—131. Retrieved from http://webcache.googleusercontent.com/search?q=cache:DYMVH88Io78J:auco.cuni.cz/mag/article/download/id/107/type/attachment+&cd=1&hl=tr&ct=clnk&gl=tr
  • Luttmer, E. F., & Singhal M. (2014). Tax morale. Journal of Economic Perspectives, 28(4), 149—168. https://doi.org/10.1257/jep.28.4.149Mossin, J. (1968). Aspects of rational ınsurance purchasing. Journal of Political Economy, 76(4), 553—568. Retrieved from https://www.jstor.org/stable/pdf/1830049.pdf
  • Pyle, D. J. (1991). The economics of taxpayer compliance. Journal of Economic Surveys, 5(2), 163—198. https://doi.org/10.1111/j.1467-6419.1991.tb00131.x
  • Sandmo, A. (2005). The theory of tax evasion: A retrospective view. National Tax Journal, 58(4), 643—663. Retrieved from https://www.jstor.org/stable/pdf/41790296.pdf
  • Savaşan, F., & Odabaş H. (2005). Türkiye’de vergi kayıp ve kaçaklarının nedenleri üzerine ampirik bir çalışma. Sosyal Ekonomik Araştırmalar Dergisi, 1(10), 1—28. Retrieved from https://dergipark.org.tr/en/download/article-file/289560
  • Slemrod, J. (2007). Cheating ourselves: The economics of tax evasion. Journal of Economic Perpectives, 21(1), 25—48. https://doi.org/10.1257/jep.21.1.25
  • Song, Y., & Yarbrough, T. E. (1978). Tax ethics and taxpayer attitudes: A survey. Public Administration Review, 38(5), 442—452. https://doi.org/10.2307/975503
  • Stiglitz, J. E. (2000). Economics of the public sector. Londra: W.W. Norton & Company Ltd.Tekeli, R. (2011). The Determinants of Tax Morale: the Effects of Cultural Differences and Politics. PRI Discussion Paper Series, No. 11A-1. Retrieved from https://www.mof.go.jp/pri/international_exchange/visiting_scholar_program/ws2011_d.pdf
  • Torgler, B. (2002). Speaking to theorists and searching for facts: Tax morale and tax compliance in experiments, Journal of Economic Surveys, 16, 657—684. https://doi.org/10.1111/1467-6419.00185
  • Torgler, B. (2003a). Tax morale: Theory and empirical analysis of tax compliance (Doctoral dissertation, University of Basel). Retrieved from https://edoc.unibas.ch/56/1/DissB_6463.pdf
  • Torgler, B. (2003b). To evade taxes or not to evade: That is the question. Journal of Socio-Economics, 32(3), 283—302. https://doi.org/10.1016/S1053-5357(03)00040-4Torgler, B. (2007). Tax compliance and tax morale. UK: Edward Elgar.
  • Torgler, B., & Schaltegger, C. A. (2006). Tax morale: A survey with a special focus on Switzerland. Swiss Journal of Economics and Statistics, 142(3), 395—425. Retrieved from https://www.academia.edu/21675884/Tax_Morale_A_Survey_with_a_Special_Focus_on_Switzerland
  • Torgler, B., & Schneider F. (2005). Attitudes towards paying taxes in Austria: An empirical analysis. Empirica, 32(2), 231—250. https://doi.org/10.1007/s10663-004-8328-y
  • Torgler, B., & Murphy K. (2004). Tax morale in Australia: What shapes it and has it changed over time? Journal of Australian Taxation, 7(2), 298—335. Retrieved from https://heinonline.org/HOL/LandingPage?handle=hein.journals/jouaustx7&div=12&id=&page=
  • Tosuner, M., & Demir, İ. C. (2007). Toplumsal bir olgu olarak vergi ahlakı. Gazi Üniversitesi İktisadi ve İdari Bilimler Fak ültesi Derg isi, 9(3), 1—20. Retrieved from https://dergipark.org.tr/en/download/article-file/287478
  • Tulkens, H., & Jacquemin A. (1971). The cost of delinquency: A Problem of optimal allocation of private and public expenditure. CORE Discussion Paper, No. 7133. Retrieved from https://ideas.repec.org/s/cor/louvco.html
  • Tunçer, M. (2002). Hükümet-birey ilişkilerinin vergi uyumuna etkisi ve Türkiye. Ankara Üniversitesi SBF Dergisi, 57(3), 107—129. https://doi.org/10.1501/SBFder_0000001760
  • von Neumann, J., & Morgenstern O. (1944). Theory of games and economic behavior. Oxfordshire: Princeton Universtiy Press.
  • Wenzel, M. (2005). Motivation or rationalisation? Causal relations between ethics, norms and tax compliance. Journal of Economic Psychology, 26(4), 491—508. https://doi.org/10.1016/j.joep.2004.03.003

The Evolution of Tax Morale in Turkey

Year 2020, Issue: 62, 145 - 166, 25.12.2020
https://doi.org/10.26650/JECS2020-0022

Abstract

The aim of the study is to examine the evolution of tax morale in Turkey within a 22-year period. The data obtained from the World Values Survey were evaluated in the Stata 13 statistics package program. As a result of the analyses through ordered probit models, it was observed that the level of tax morale had changed over the course of time. Tax morale level was lower between 2007 and 2012 than in the year 1990. In addition, the research findings indicate that levels of confidence in bureaucracy and financial satisfaction levels have an effect on tax morale. According to estimated results, confidence in the government, as well as the importance of religion and national pride, all have a significantly positive effect on tax morale. The results of the study show that governments and policy makers must pay more attention to the tax morale issue in order to increase tax revenues along with tax compliance.

References

  • Akdoğan, A. (2009). Kamu maliyesi (13th ed.). Ankara, Turkey: Gazi Kitabevi.Allingham, M. G., & Sandmo A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3—4), 323-338. https://doi.org/10.1016/0047-2727(72)90010-2
  • Alm, J. (1991). A perspective on the experimental analysis of taxpayer reporting. The Accounting Review, 66(3), 577—593. Retrieved from https://www.jstor.org/stable/pdf/247810.pdf
  • Alm, J. (1999). Tax compliance and administration. In W. B. Hildreth & J. A. Richardson (Eds.), Handbook on taxation (pp. 741—768). Marcel Dekker.
  • Alm, J., & Torgler B. (2006). culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27(2), 224—246. https://doi.org/10.1016/j.joep.2005.09.002
  • Alm, J., & Martinez-Vazquez J. (2007). Tax Morale and Tax Evasion in Latin America. Andrew Young School of Policy Studies Working Paper, No. 07-04. Retrieved from https://www.researchgate.net/profile/Jorge_Martinez-Vazquez/publication/46455679_Tax_Morale_and_Tax_Evasion_in_Latin_America/links/0912f5098cd8ee392b000000.pdf
  • Alm, J., Jackson B. R., & McKee M. (1992a). Estimating the determınants of taxpayer compliance with experimental data. National Tax Journal, 45(1), 107-114. Retrieved from https://www.jstor.org/stable/pdf/41788949.pdf
  • Alm, J., McClelland G. H., & Schulze W. D. (1992b). Why do people pay taxes?. Journal of Public Economics, 48(1), 21—38. Retrieved from https://s3.amazonaws.com/academia.edu.documents/39936466/Why_Do_People_Pay_Taxes
  • Andreoni, J., Erard B., & Feinstein J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818—860. Retrieved from https://www.jstor.org/stable/pdf/2565123.pdf
  • Arrow, K. J. (1970). Essays in the theory of risk-bearing. Amsterdam: North-Holland Publishing CompanyBecker, G. S. (1968). Crime and punishment: an economic approach.The Journal ofPolitical Economy, 76(2), 169—217. Retrieved from https://www.jstor.org/stable/1830482?seq=1#metadata_info_tab_contents
  • Bilgin, C. (2014). Determinants of tax morale in Spain and Turkey: An empirical analysis. European Journal of Government and Economics, 3(1), 60—74. Retrieved from https://www.journals.eurosci.net/index.php/ejge/article/view/48
  • Bilgin, C., & Kaynar-Bilgin H. (2014). Türkiye ve Avrupa Birliği’nde vergi ahlakının belirleyicileri. Sakarya İktisat Dergisi, 3(3), 113—144. Retrieved from https://dergipark.org.tr/en/download/article-file/319605
  • Büyüköztürk, Ş. (2005). Anket geliştirme. Türk Eğitim Bilimleri Dergisi, 3(2), 133—151. Retrieved from https://dergipark.org.tr/tr/download/article-file/256394
  • Çevik, S. (2012). Mükellefin devlet ve toplumla etkileşimi, bireysel normlar ve vergi ahlakı. Maliye Dergisi, 163, 258—289. Retrieved from https://s3.amazonaws.com/academia.edu.documents/31944464/163-15.pdf?
  • Deak, D. (2004). Legal considerations of tax evasion and tax avoidance. Society and Economy, 26(1), 41—85. https://doi.org/10.1556/SocEc.26.2004.1.2
  • Devos, K. (2014). Factors ınfluencing ındividual taxpayer compliance behaviour. Dordrecht: Springer.Eisenhauer, J. G. (2008). Ethical preferences, risk aversion, and taxpayer behavior. The Journal of Socio-Economics, 37(1), 45—63. https://doi.org/10.1016/j.socec.2007.01.030
  • Eisenhauer, J. G., Geide-Stevenson D., & Ferro D. L. (2011). Experimental estimates of taxpayer ethics. Review of Social Economy, 69(1), 29—53. https://doi.org/10.1080/00346760802714867
  • Eker, A., & Bülbül D., (2013). Kamu maliyesi. Ankara: Gazi Kitabevi.
  • Feld, L. P., Schmidt A. J., & Schneider F. (2007). Tax evasion, black activities and deterrence in Germany: An ınstitutional and empirical perspective. Paper presented at Annual Congress of the International Institute of Public Finance Symposium, Universtiy of Warwick, United Kingdom.
  • Frey, B. S., & Feld L. P. (2002). Deterrence and morale in taxation: An Empirical Analysis. Cesifo Working Paper, No. 760. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=341380
  • Genç, Y., & Yaşar R. (2009). Vergilemede adalet ve etkinlik ilişkisi. Vergi Dünyası, 338, 34-40. Retrieved from http://www.vergidunyasi.com.tr/pdf/2009/10/s_34.pdf
  • Gökbunar, A. R., Selim S., & Yanıkkaya H. (2007). Türkiye’de vergi ahlakını belirleyen faktörler üzerine bir araştırma. Ekonomik Yaklaşım, 18(63), 69—94. https://doi.org/10.5455/ey.10632
  • Graetz, M. J., & Wilde L. L. (1985). The economics of tax compliance: Fact and fantasy. National Tax Journal, 38(3), 355—363. Retrieved from https://www.jstor.org/stable/pdf/41792032.pdf
  • Inglehart, R. (1977). The silent revolution: Changing values and political styles among western publics. Princeton: Princeton University Press.James, S., & Alley C. (2002). Tax compliance, self-assessment and tax administration. Journal of Finance and Management in Public Services, 2(2), 27—42. Retrieved from https://ore.exeter.ac.uk/repository/bitstream/handle/10036/47458/james2.pdf?seq
  • Kaynar-Bilgin, H. (2011). Türkiye’de vergi ahlakinin belirleyicileri. ODTÜ Gelişme Dergisi, 38(2), 167—190. Retrieved from http://www.acarindex.com/dosyalar/makale/acarindex-1423909942.pdf
  • Kirchler, E., Hoelzl E., & Wahl I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210—211. https://doi.org/10.1016/j.joep.2007.05.004
  • Lisi, G., & Pugno M. (2011). Tax morale, entrepreneurship, and the irregular economy. AUCO Czech Economic Review, 5(2), 116—131. Retrieved from http://webcache.googleusercontent.com/search?q=cache:DYMVH88Io78J:auco.cuni.cz/mag/article/download/id/107/type/attachment+&cd=1&hl=tr&ct=clnk&gl=tr
  • Luttmer, E. F., & Singhal M. (2014). Tax morale. Journal of Economic Perspectives, 28(4), 149—168. https://doi.org/10.1257/jep.28.4.149Mossin, J. (1968). Aspects of rational ınsurance purchasing. Journal of Political Economy, 76(4), 553—568. Retrieved from https://www.jstor.org/stable/pdf/1830049.pdf
  • Pyle, D. J. (1991). The economics of taxpayer compliance. Journal of Economic Surveys, 5(2), 163—198. https://doi.org/10.1111/j.1467-6419.1991.tb00131.x
  • Sandmo, A. (2005). The theory of tax evasion: A retrospective view. National Tax Journal, 58(4), 643—663. Retrieved from https://www.jstor.org/stable/pdf/41790296.pdf
  • Savaşan, F., & Odabaş H. (2005). Türkiye’de vergi kayıp ve kaçaklarının nedenleri üzerine ampirik bir çalışma. Sosyal Ekonomik Araştırmalar Dergisi, 1(10), 1—28. Retrieved from https://dergipark.org.tr/en/download/article-file/289560
  • Slemrod, J. (2007). Cheating ourselves: The economics of tax evasion. Journal of Economic Perpectives, 21(1), 25—48. https://doi.org/10.1257/jep.21.1.25
  • Song, Y., & Yarbrough, T. E. (1978). Tax ethics and taxpayer attitudes: A survey. Public Administration Review, 38(5), 442—452. https://doi.org/10.2307/975503
  • Stiglitz, J. E. (2000). Economics of the public sector. Londra: W.W. Norton & Company Ltd.Tekeli, R. (2011). The Determinants of Tax Morale: the Effects of Cultural Differences and Politics. PRI Discussion Paper Series, No. 11A-1. Retrieved from https://www.mof.go.jp/pri/international_exchange/visiting_scholar_program/ws2011_d.pdf
  • Torgler, B. (2002). Speaking to theorists and searching for facts: Tax morale and tax compliance in experiments, Journal of Economic Surveys, 16, 657—684. https://doi.org/10.1111/1467-6419.00185
  • Torgler, B. (2003a). Tax morale: Theory and empirical analysis of tax compliance (Doctoral dissertation, University of Basel). Retrieved from https://edoc.unibas.ch/56/1/DissB_6463.pdf
  • Torgler, B. (2003b). To evade taxes or not to evade: That is the question. Journal of Socio-Economics, 32(3), 283—302. https://doi.org/10.1016/S1053-5357(03)00040-4Torgler, B. (2007). Tax compliance and tax morale. UK: Edward Elgar.
  • Torgler, B., & Schaltegger, C. A. (2006). Tax morale: A survey with a special focus on Switzerland. Swiss Journal of Economics and Statistics, 142(3), 395—425. Retrieved from https://www.academia.edu/21675884/Tax_Morale_A_Survey_with_a_Special_Focus_on_Switzerland
  • Torgler, B., & Schneider F. (2005). Attitudes towards paying taxes in Austria: An empirical analysis. Empirica, 32(2), 231—250. https://doi.org/10.1007/s10663-004-8328-y
  • Torgler, B., & Murphy K. (2004). Tax morale in Australia: What shapes it and has it changed over time? Journal of Australian Taxation, 7(2), 298—335. Retrieved from https://heinonline.org/HOL/LandingPage?handle=hein.journals/jouaustx7&div=12&id=&page=
  • Tosuner, M., & Demir, İ. C. (2007). Toplumsal bir olgu olarak vergi ahlakı. Gazi Üniversitesi İktisadi ve İdari Bilimler Fak ültesi Derg isi, 9(3), 1—20. Retrieved from https://dergipark.org.tr/en/download/article-file/287478
  • Tulkens, H., & Jacquemin A. (1971). The cost of delinquency: A Problem of optimal allocation of private and public expenditure. CORE Discussion Paper, No. 7133. Retrieved from https://ideas.repec.org/s/cor/louvco.html
  • Tunçer, M. (2002). Hükümet-birey ilişkilerinin vergi uyumuna etkisi ve Türkiye. Ankara Üniversitesi SBF Dergisi, 57(3), 107—129. https://doi.org/10.1501/SBFder_0000001760
  • von Neumann, J., & Morgenstern O. (1944). Theory of games and economic behavior. Oxfordshire: Princeton Universtiy Press.
  • Wenzel, M. (2005). Motivation or rationalisation? Causal relations between ethics, norms and tax compliance. Journal of Economic Psychology, 26(4), 491—508. https://doi.org/10.1016/j.joep.2004.03.003
There are 44 citations in total.

Details

Primary Language English
Subjects Sociology
Journal Section Research Articles
Authors

Bahadır Sazak Doğan 0000-0002-5215-287X

İbrahim Erdem Seçilmiş 0000-0002-5331-8122

Publication Date December 25, 2020
Submission Date February 21, 2020
Published in Issue Year 2020 Issue: 62

Cite

APA Doğan, B. S., & Seçilmiş, İ. E. (2020). The Evolution of Tax Morale in Turkey. Journal of Economy Culture and Society(62), 145-166. https://doi.org/10.26650/JECS2020-0022
AMA Doğan BS, Seçilmiş İE. The Evolution of Tax Morale in Turkey. Journal of Economy Culture and Society. December 2020;(62):145-166. doi:10.26650/JECS2020-0022
Chicago Doğan, Bahadır Sazak, and İbrahim Erdem Seçilmiş. “The Evolution of Tax Morale in Turkey”. Journal of Economy Culture and Society, no. 62 (December 2020): 145-66. https://doi.org/10.26650/JECS2020-0022.
EndNote Doğan BS, Seçilmiş İE (December 1, 2020) The Evolution of Tax Morale in Turkey. Journal of Economy Culture and Society 62 145–166.
IEEE B. S. Doğan and İ. E. Seçilmiş, “The Evolution of Tax Morale in Turkey”, Journal of Economy Culture and Society, no. 62, pp. 145–166, December 2020, doi: 10.26650/JECS2020-0022.
ISNAD Doğan, Bahadır Sazak - Seçilmiş, İbrahim Erdem. “The Evolution of Tax Morale in Turkey”. Journal of Economy Culture and Society 62 (December 2020), 145-166. https://doi.org/10.26650/JECS2020-0022.
JAMA Doğan BS, Seçilmiş İE. The Evolution of Tax Morale in Turkey. Journal of Economy Culture and Society. 2020;:145–166.
MLA Doğan, Bahadır Sazak and İbrahim Erdem Seçilmiş. “The Evolution of Tax Morale in Turkey”. Journal of Economy Culture and Society, no. 62, 2020, pp. 145-66, doi:10.26650/JECS2020-0022.
Vancouver Doğan BS, Seçilmiş İE. The Evolution of Tax Morale in Turkey. Journal of Economy Culture and Society. 2020(62):145-66.