Factors Affecting Tax Morality and Tax Awareness: an Analysis on Cukurova University Students

Taxation has been an important policy area throughout history and is a very important element as it is the basis for future policy studies of states. The aim of the study was to investigate the factors affecting the tax morality and tax awareness levels of the students of Finance and Theology Department at Cukurova University. A total of 530 students attending the 3rd and 4th years participated in the survey. Reliability analysis, Kruskal Wallis test, Mann Whitney U test and Chi-square analysis were applied to the obtained data. According to the results of the analysis, it was determined that there is a significant difference between sociocultural factors and tax morality. Significant difference was found between the expressions of taxation and type of education. In addition, it has been found that tax morality and tax awareness don’t make a significant difference in academic achievement level, monthly expenditure level and family residence place