Determinants of Tax Morale: A Comparative Field Study for High, Upper-Middle and Low Income Economies (China, Ethiopia, Philippines, Russia, Türkiye and USA)

This study aimed to compare the determinants of tax morale across six countries with different income levels (China, Ethiopia, the Philippines, Russia, Türkiye, and the USA). Tax morale represents taxpayers' intrinsic motivation to pay taxes and constitutes the voluntary dimension of tax compliance. Structural Equation Modelling (SEM) and Multiple Linear Regression were applied to a dataset comprising 10.939 participants from the World Values Survey (Wave 7). The effects of factors such as trust, satisfaction, age, education level, and household income level on tax morale were analysed. The findings revealed significant differences in the factors affecting tax morale across countries.