TAX EVASION ETHICS IN TÜRKİYE AND AZERBAIJAN: A COMPARATIVE ANALYSIS USING WORLD VALUES SURVEY DATA

Robert W. McGee and Osman Geyik
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Robert W. McGee: FAYETTEVILLE STATE UNIVERSITY
Osman Geyik: DICLE UNIVERSITY

Ekonomi Maliye Isletme Dergisi, 2026, vol. 9, issue 1, 83-94

Abstract: This study examines attitudes toward the moral acceptability of tax evasion in Türkiye and Azerbaijan using data from Wave 7 of the World Values Survey. In the World Values Survey, participants in both countries were asked to rate their views on tax evasion using a 10-point Likert scale, where 1 indicated that tax evasion is never justifiable and 10 indicated that it is always justifiable. Mean comparisons and p-values were computed using Welch's t-test, overall and by gender, age, education level and income level, in order to identify whether demographic variables are associated with differences in attitudes. The findings indicate that both populations strongly oppose tax evasion (mean scores below 3), but the Azerbaijan sample is significantly less opposed than the Türkiye sample. Within-country comparisons indicate that gender and education level are not significant demographic variables in either country, age is significant only for the 30–49 versus 50+ comparison in Azerbaijan, and income level displays a roughly linear pattern in both countries, with higher income associated with greater acceptance of tax evasion, although the difference between the two highest income groups in Azerbaijan is not significant. These results are discussed in light of the broader literature on the ethics of tax evasion and the cultural, historical and political links between Türkiye and Azerbaijan.

Keywords: Tax Evasion Ethics; Tax Morale; World Values Survey; Türkiye; Azerbaijan; Comparative Study; Turkic Societies. (search for similar items in EconPapers)
JEL-codes: C10 H26 K34 (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:gnx:emid43:2026-9-1-1928659

DOI: 10.46737/emid.1928659

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