Abstract
MORAL TAX
Tax is the continuous, the most important and the biggest income resource of the government to perform social services. The increasing duties of the government in time, extended the purposes of tax. Taxes cause debt/ credit relationship between government and tax payer. The possible result of tax ethics is paying the tax on time by tax payers. Not fulfilling tax duties on time and completely, is seen less or more in every country. The term Tax ethics which is subject to many studies is related to tax payer. But, the concept of tax ethics which concerns goverment is disregarded. The tax which will come into force,should meet some requirements. Tax paying ability, execution of tax power, tax structure, equal distribution of income and wealth, optimal taxation and the harmony with other politics should be taken into consideration. Being an ethical tax creates positive relation with the government and tax payer, frames the moral tax and increases the tax revenue.
Keywords
Tax, tax morality (tax ethics), moral tax (ethics tax)
