Journal of
Marketing Development and Competitiveness






Scholar Gateway


Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106)



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.