The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers
Journal Title: Religions - Year 2016, Vol 7, Issue 4
Abstract
The aim of this study is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for self-employed taxpayers in Turkey, where Islam is the predominant religion. A questionnaire survey was administrated to 375 male and 28 female self-employed taxpayers. In this paper, two dimensions of religiosity, namely interpersonal and intrapersonal religiosity, were studied. Factor analysis and ordinary least squares regression methods were used for data analyses. The results of the study illustrate that general religiosity has a statistically positive impact on both voluntary and enforced tax compliance. When we consider the dimensions of religiosity, only intrapersonal religiosity appears to be a significant contributor only to voluntary tax compliance. Nevertheless, interpersonal religiosity has no significant statistical effect on both voluntary and enforced tax compliance. This is one of the pioneer studies of its kind, and investigates the relationship between religiosity and tax compliance from the perspective of developing countries, particularly, Turkey.
Authors and Affiliations
Serkan Benk, Tamer Budak, Bahadır Yüzbaşı and Raihana Mohdali
Keywords
Related Articles
- EP ID EP25534
- DOI https://doi.org/10.3390/rel7040037
- Views 330
- Downloads 8
Introduction to the Special Issue: “The Wayfinders: Why Ancient Wisdom Matters in the Modern World”, Religions 2016
In “The Wayfinders”, a Special Issue for the journal Religions, scholars explore the significance of the biblical wisdom literature for the current day. At the heart of these six articles lies the question: why does an...
Studies on Bhartr .hari and the Pratyabhijña: The Case ¯ of svasam . vedana
The article addresses a critical problem in the history of South Asian philosophy, namely the nature of the ‘knowledge of knowledge’ (svasam. vedana). In particular, it investigates how the Saiva tantric school of the...
The Green Revolution in the World’s Religions: Indonesian Examples in International Comparison
Similar to progressive political movements, the programs of many religious and spiritual groups today are converging around a shared commitment to address the impending global ecological crisis. The paper explores this...
George Jeffreys: Pentecostal and Contemporary Implications
The life and work of the Welsh evangelist George Jeffreys resulted in the planting of two denominations in the UK between 1915 and 1962, when he died. The Elim churches continue to this day to be one of the larger clas...
Do Religious Struggles Mediate the Association between Day-to-Day Discrimination and Depressive Symptoms?
Although numerous studies have shown that discrimination contributes to poorer mental health, the precise mechanisms underlying this association are not well understood. In this paper, we consider the possibility that...