Firstly different approaches to the concept of ethics given in the study. The concept of tax ethics, which manifests as the reflection of these approaches in the tax law, has also been taken into account in the context of tax compliance. The consequences of failure to comply with the tax ethics are in the form of reactions to the taxation. This creates a deterioration of tax compliance and a decline in public revenues; thus causing a loss of cumulative benefits. In this framework, a number of administrative, economic and social factors have been identified that affects tax ethics. If these factors are fulfilled as required, it can be said that tax ethics will increase and the public loss can be reduced.