ABSTRACT
This study aims to analyse media effect, especially the effect of newspaper news about taxes, on peoples’ tax compliance decisions. In order to analyse this effect, five different scenarios are randomly presented to a total of 820 students. Our results indicate that news about frequent tax amnesties and large amounts of tax evasion have a negative effect on tax compliance. Therefore, when considering a new tax amnesty, its potential effect on trust and tax duty amongst taxpayers should be carefully taken into account. On the other hand, the study found no significant effect of reading about efforts to increase tax compliance made by tax authorities in order to increase voluntary compliance levels. It seems that various slogans used to raise tax awareness did not increase participants’ compliance levels. Similarly, the statement regarding the hard efforts made by the Ministry of Finance in tackling evaders did not significantly affect compliance. Results concerning ethics, risk, and gender were in line with tax compliance literature.
