Research Information System
Sosyoekonomi, vol.34, no.68, pp.59-80, 2026 (ESCI, Scopus, TRDizin)
Tax compliance is the voluntary payment of taxes by individuals. When examining the factors affecting tax compliance, culture is a relevant consideration. The culture factor receives little attention in tax compliance because measuring culture is difficult; however, Hofstede addressed this problem. Hofstede's cultural dimensions for measuring culture are individualism, power distance, masculinity, uncertainty avoidance, and long-term orientation. In this study, the relationship between Hofstede's culture dimensions and tax compliance is examined. The CART algorithm, a regression tree model, and fundamental statistical analyses were used to determine the relationship between culture and tax compliance. The data used in this study were obtained from Hofstede's cultural dimension index, while tax compliance data were obtained from the World Values Survey. Individualism and uncertainty avoidance are positively associated with tax compliance, whereas power distance, masculinity, and long-term orientation are negatively associated with tax compliance.