Ki̇şi̇sel Ahlak Felsefesi̇ni̇n Vergi̇ Kaçirma Tutumu Üzeri̇ndeki̇ Etki̇leri̇ Ve Bu İli̇şki̇de Makyaveli̇zmi̇n Ilimlaştirici Etki̇si̇

Abstract

The aim of this study is to reveal the effects of individual moral philosophy (moral attitudes of individuals) on tax evasion attitudes and the moderating and variable influence of Machiavellianism in this interrelation. For this purpose, a survey was prepared on Google Forms, e-mailed to taxpayers operating in the cities of Istanbul Uskudar and Yalova. They were also integrated into the study through face-to-face interviews. The method of convenience sampling was utilized in this study which involved numerous accessible individuals operating in various sectors. A total number of 205 taxpayers participated in the study.Results reveal that idealism as a sub-dimension of individual moral philosophy exerts a negative and statistically significant effect on tax evasion attitudes. This means, the higher levels of idealism individuals possessed, the lower their tax evasion attitudes were. On the other hand, the effect of relativism, another sub-dimension of individual moral philosophy was found statistically insignificant. Furthermore, it is found out that Machiavellianism had a moderating and variable effect on the interrelation between individually-caused tax evasion attitudes and tax-system-caused tax evasion attitudes. This again signifies that individuals with a high level of Machiavellianism show a decreasing tax evasion attitude when they have a higher level of idealism.Results also reveal that individuals with a high Machiavellianism and a high education level exhibit an increased tax-systemcaused (caused by their perception of injustice) tax evasion attitude.

Whistleblowing in the travel industry: A research in the context of idealism and affective commitment

“…Forsyth's (1980) taxonomy of ethical ideologies categorises how individuals respond to sensitive ethical situations based on their moral philosophies in terms of idealism and relativism (Gurbuz & Eris, 2016). A high degree of idealism indicates a belief in universality and suggests that individuals do not hold negative attitudes (Atalan et al, 2021). Idealism is recognized as a signifier of robust ethical values and social responsibility (Winter et al, 2004).…”