Effects of Accounting Professional Ethics and Tax Morale on Tax Compliance: Evidence from Turkey

Abstract

Purpose: This study examines the effects of accounting professional ethics and tax morale on tax compliance, and the moderating role of tax morale in the relationship between professional ethics and tax compliance. Design/Method/Approach: Data collected from 320 accounting professionals via survey were analyzed using PLS-SEM and hierarchical regression analysis. Findings: Both accounting professional ethics (β=0.319; p<0.001) and tax morale (β=0.156; p<0.01) positively affect tax compliance. Tax morale plays a significant negative moderating role in the relationship between professional ethics and tax compliance (β=-0.347; p<0.001), meaning that as tax morale increases, the contribution of professional ethics to tax compliance diminishes. Discussion: Findings align with the Theory of Planned Behavior and the Slippery Slope Framework, revealing a substitution effect whereby intrinsic moral motivation reduces the marginal impact of external professional ethics norms among high-tax-morale individuals. Results offer targeted policy implications for professional organizations and tax administration.