Comparison of Tax Morale of Turkish and Spanish Higher Education Students: The Samples of Sakarya University and the University of Zaragoza

Tax morale, which is defined as an intrinsic voluntary tax-paying motivation, is influenced by many factors such as educational, demographic, economical or socio-cultural background of individuals. The aim of this study is to determine the effects of education on higher education students who are future tax-payers and to make offers which can increase the level of tax morale of individuals and societies in line with these determinations. In this study context, a survey form on tax morale was implemented to the members of two different groups of higher education students who studied tax courses during their education in Turkey and Spain. This study tries to find out the similarities and differences between them. While the theoretical knowledge of tax morale is argued in the first part of the study, the comparison of data from Turkey (Sakarya University) and Spain (the University of Zaragoza) is made in the second part. The similarities and differences between countries are analyzed in the conclusion and consideration part.