Vergidən yayınma ilə mübarizədə yeni yanaşmalar. Vergi əxlaqı və vergi intizamlılığı anlayışları

Taxes reduce the ability of taxpayers to save by reducing their disposable income and spending. Therefore, tax is not welcomed in any society, regardless of the level of development. The ruling position in economics and law is that taxpayers pay taxes only because of breaking the law and fear of being held accountable. Thus, they evade taxes in legal and illegal ways by using the smallest loophole they can find in the legal norms. When implementing tax policy, states try to encourage taxpayers to pay taxes voluntarily. Income level and tax rates, social and demographic factors, fines, probability of audit, tax audits, subjective and objective measures, influence of financial advisors or tax advisors, moral and factors such as social dynamics and the complexity of tax payments. One of the important factors affecting voluntary tax payment is the institution of tax morale. Tax morale is defined as the internal motivation to pay taxes and is influenced by many social and psychological factors. This article focuses on the concept of tax morale and examines the social and psychological elements related to tax morale in detail. In this context, socio-psychological elements such as social norms, sense of guilt and shame, sense of duty and fear, inner motivation of taxpayers and perception of justice, relationship between taxpayer and state body are explained in relation to tax morale. Keywords: tax morale, tax liability, tax discipline, tax revenues, tax evasion, voluntary tax.