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The Effect of Personality Traits on Tax Compliance, Tax Morality and Tax Evasion Intention: The Case of Isparta Province

Author

Listed:
  • Çağla Karadavut

    (Isparta University of Applied Sciences)

  • Hasan Şenol

    (Isparta University of Applied Sciences)

Abstract

Tax morale, tax compliance, and tax evasion intention are related to personality traits in various ways. This study aimed to investigate the effects of personality traits on tax compliance, tax morale, and tax evasion intention in the province of Isparta. The study sample consisted of taxpayers living in Isparta. A moderate negative relationship was found between tax morale and tax evasion intention, while a low negative relationship was found between tax compliance and tax evasion intention. It was concluded that personality traits affect tax morale, tax evasion intention, and tax compliance. Furthermore, participants with agreeable and conscientious personality traits had higher tax morale levels. Participants with emotional instability, agreeableness, and conscientious personality traits had lower tax evasion intentions. Participants with agreeable personality traits had higher tax compliance levels.

Suggested Citation

  • Çağla Karadavut & Hasan Şenol, 2026. "The Effect of Personality Traits on Tax Compliance, Tax Morality and Tax Evasion Intention: The Case of Isparta Province," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 41(125), pages 121-149, April.
    • Handle: RePEc:acc:malfin:v:41:y:2026:i:125:p:121-149
    DOI: https://doi.org/10.33203/mfy.1785457
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    Keywords

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    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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