Standard tax compliance models focused on sanctions. However, sanctions do not always increase tax compliance. However, the theoretical and empirical literature reveals the fact that it cannot succeed with a tax compliance policy based on control and punishment. Therefore, the reasons for the taxpayers’ paying their taxes voluntarily and improving the culture of compatibility have begun to be examined. While examining the attitudes of the taxpayers towards tax payment, the concept of tax morale, which is an internal motivation about tax payment, has been reached. In order to better understand the tax compliance, the determinants affecting tax ethics must be determined. In this study, it is determined that moral incentives are the most important components for the taxpayers to pay their taxes. In this study, examined the tax morality in the World and in Turkey theoretical-practical infrastructure has been identified many determinants affecting tax morality. Although these determinants may vary due to intercultural differences, it has been observed that they are the most important factors for tax compliance in all cases. In studies conducted on the tax morality it is noteworthy that the various methods used, and the most preferred method of the survey in Turkey. In academic studies in Turkey, impact on tax morality of variables more socio-cultural, socio-demographic and taxconsciousness were investigated.