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Religions 2016, 7(4), 37; doi:10.3390/rel7040037

The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers

1
Faculty of Economics and Administrative Sciences, Inonu University, Malatya 44280, Turkey
2
Faculty of Law, Inonu University, Malatya 44280, Turkey
3
UTM Razak School of Engineering and Advanced Technology, Universiti Teknologi Malaysia, Kuala Lumpur 54100, Malaysia
These authors contributed equally to this work.
*
Author to whom correspondence should be addressed.
Academic Editor: Klaus Baumann
Received: 18 December 2015 / Revised: 4 March 2016 / Accepted: 30 March 2016 / Published: 6 April 2016
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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. View Full-Text
Keywords: religiosity; interpersonal religiosity; intrapersonal religiosity; voluntary tax compliance; enforced tax compliance; ordinary least squares regression; Turkey religiosity; interpersonal religiosity; intrapersonal religiosity; voluntary tax compliance; enforced tax compliance; ordinary least squares regression; Turkey
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This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (CC BY 4.0).

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MDPI and ACS Style

Benk, S.; Budak, T.; Yüzbaşı, B.; Mohdali, R. The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers. Religions 2016, 7, 37.

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