Tax awareness and tax morale are accepted by taxpayers as important concepts for the fulfillment of duties related to taxation. A taxpayer with a full tax awareness and a high level of tax morality will of course have a high level of tax compliance. In this study, it was aimed to measure the effect of tax awareness and tax morale of university students who are thought to be potential taxpayers in the future. In this context, the main body of the study was Iğdır University students, and the sample consisted of 2nd, 3rd and 4th Grade Economics and Theology students studying at Iğdır University. The reason for selecting the students of the Department of Economics and Theology for the sample of the study is the existence of the concepts of tax awareness and tax ethics in the curriculum of public finance, tax law and Turkish tax system courses; The students of the Department of Theology are chosen because they have religious and moral subjects in their curriculum. The study was based on volunteering. As a result of the study, a statistically significant, positive and strong relationship wa found between tax awareness and tax morale. In other words, tax morality increases as tax awareness increases.