Tax compliance is the degree to which taxpayers complies with the tax rules and tax moral is the code of conduct or ethics towards legal corporate tax planning.
Dear Navita,
you can use some questions from this paper:
http://www98.griffith.edu.au/dspace/bitstream/handle/10072/63171/69581.pdf?sequence=1
Dear Navita,
You might also want to look at the following paper:
http://www.sciencedirect.com/science/article/pii/S0167268109000183
All the best with your research.
Adrian
Dear Navita,
You can also find a scale for tax compliance at the following paper:
Kirchler, E., & Wahl, I. (2010). Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion. Journal of Economic Psychology, 31(3), 331.
Serkan
There are scale for measuring tax compliance and tax moral. These measures can be obtained from the literature on tax compliance and tax moral. For the instance studies like Wenzel (2004), Galligan & Richardson ( 2005) contained measures for tax compliance and tax moral.
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