This research can help you

Wu, S.-Y., & Teng, M.-J.. (2005). Determinants of Tax Compliance — A Cross-Country Analysis. Finanzarchiv / Public Finance Analysis, 61(3), 393–417. Retrieved from http://www.jstor.org/stable/40913084

Thanks Ufuk but that research doesn't contain the scale.

Hi Mehmet,

You might also want to look at:

Grant Richardson, "Preliminary Study of the Impact of Tax Fairness Perception Dimensions on Tax Compliance Behaviour in Australia" (2005) 20 Australian Tax Forum 407. 

Grant has published other work in this area and is in the Business School at the University of Adelaide. 

Regards, Adrian

Mehmet bey merhaba.

Biz bu konuyla ilgili bir çalışma yapmıştık. "Tax Professionals’ Perceptions of Tax Fairness: Survey Evidence in Turkey" Researchgate'den bakabilirsiniz.  Tax Fairness ile ilgili olarak Gilligan ve Richardson’ın 21 item-tax fairness perception scale ölçeğini kullanmıştık.

Kolaylıklar Dilerim

Thanks Mr. Sawyer. 

Serkan hocam

Ben de doktora tezimde (2011); ilk ölçeği geliştren Gerging (1988)'in Richardson (2005) vd bazı çalışmaların tax fairness ölçeklerinden yararlanarak 24 sorudan 6 boyut bulmuştum. Doktora tezinden şu an ürettiğim çalışmada sizin çalışmanıza da atıf da buluncacağım. Ancak bazı çalışmalar bu boyutları daha da genişletiyor o boyutların sorularına henüz ulaşamadım. Bu soruyu sormamdaki asıl amacım "tax non-compliance" ölçeği. Yine Richardson (2005)'in sorularını Türkçeye çevirdim. Ancak tam tatmin olamadım. Alternatif ölçekler var mı merak ediyorum.

Katkınız için çok teşekkür ederim. 

Size kolay gelsin Mehmet Bey. Yardımcı olabileceğim bir konu olursa [email protected] adresinden bana ulaşabilirsiniz.

İyi ünler

Teşekkür ederim hocam. Memnuniyetle.

aslm akhi mehmet. alhamdulillah.

the question of compliance in tax or zakah can only be based from the process of self discipline or in islam, TAQWA. as in the case of fairness in tax, proportionality and focus on capital or wealth rather than income is the means of effecting such. recent books that argue for tax on wealth includes http://www.economist.com/blogs/economist-explains/2014/05/economist-explains as well as recommended websites such as http://www.khilafah.com/islam-and-taxation/

however, i disclaim any association to the above references, it is just for brief discussion purposes only. i hope my inputs helped a bit. wassalam

wallahua'lam bissawab akhi

Thanks for your comments Mr. Radhy

Mehmet, if a study seems to have used a method which seems appropriate for your work, contact the author and ask for a copy or details.  Almost all authors will be happy to share.

Ahmed, Riahi-Belkaoui, Relationship Between Tax Compliance Internationally and Selected Determinants of Tax Morale, SSRN, 20014.

Riahi-Belkaoui researched international differences in tax compliance amongst 30, mainly highly developed, countries and related these differences to selected determinants of tax morale. His findings indicate ”tax compliance is highest in countries characterized by high economic freedom, important equity market, effective competition laws and low serious crime rate”. It shows that a powerful deterrent to tax evasion is the creation of a tax morale[1] or climate where citizens are guaranteed economic rights, and safe lives”[2].

[1] Defined by Riahi-Belkaoui as the existence of an intrinsic motivation to pay taxes.

[2] Ahmed, Riahi-Belkaoui, Relationship Between Tax Compliance Internationally and Selected Determinants of Tax Morale, SSRN, 20014.

Thanx Mr.s Criclivaia. I'm going to review the article that you adviced.

Check the work of Michael Wenzel, Valerie Braithwaite and Kristina Murphy. All worked at the pace the for Tax System Integrity 

Thanks Mrs. Murphy. I'm reading your chapter in the book named Emotions, Crime and Justice Emotions for my another study. I'm going to review your studies to study tax compliance.