ABSTRACT 
Tax ethics is a study that emphasizes the social aspect of public finance which brings different points of view to the analyzes made by taking economic aspects before in the field of public finance. Tax morale, can be defined as people's positive attitudes concerning tax payments. Tax morale is defined as the people's intrinsic motivation component appearing voluntarily on their own initiative without any enforcement and pressure. Tax is a fiscal policy instrument as the government needs to increase government revenues with taxation, besides tax causes consumers' reaction to taxation as it reduces their purchasing power.In this respect, governments want to increase their revenues to assure continuity of their revenues and eliminate the possibility of interruptions in public services while the taxpayers are going to seek for ways to pay less taxes. The substantial motivation of the taxpayers to pay their taxes voluntarily is, without any doubt, tax morale. 
Keywords: Tax Morale, Tax Compliance, Tax Evasion