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Öğe Confidence in Government and Attitudes toward Bribery: A Country-Cluster Analysis of Demographic and Religiosity Perspectives(Mdpi, 2017) Benk, Serkan; Yuzbasi, Bahadir; Mcgee, Robert W.In this study, we try to classify the countries by the levels of confidence in government and attitudes toward accepting bribery by using the data of the sixth wave (2010-2014) of the World Values Survey (WVS). We are also interested in which demographic, attitudinal, and religiosity variables affect each class of countries. For these purposes cluster analysis, linear regression analysis, and ordered logistic regression analysis were used. The study found that countries could be grouped into two clusters which had varying levels of opposition to bribe taking and confidence in government. Another finding was that certain demographic, attitudinal, and religiosity variables that were significant in one cluster might not be significant in another cluster.Öğe A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey(Univ New South Wales, Fac Law, 2017) Mohdali, Raihana; Benk, Serkan; Budak, Tamer; MohdIsa, Khadijah; Yussof, Salwa HanaEnsuring compliance in tax collection is very crucial as tax is one of the basic elements of public financing in almost all countries. The issue of compliance in tax research has been explored over many years from different perspectives. Initially, it started with a negative assumption of taxpayers' compliance attitudes and recently the research has shifted to a more positive attitude of taxpayers. One of the factors that is expected to shape taxpayers' compliance attitudes is religiosity. Even though a number of studies have started to explore this issue recently, not many studies have used primary data because the majority of the studies were relying on secondary data. Therefore, this study is comparing the impact of religiosity and its components on both tax compliance components, voluntary and enforced tax compliance, in Malaysia and Turkey. Surveys distributed to individual taxpayers were used in both countries. Religiosity is found to have a significant impact on voluntary tax compliance that influences taxpayers' positive attitudes in both countries. Even though religiosity seems to be an influential factor with respect to tax compliance behaviour, this study has shown that in certain circumstances, it might appear irrelevant.Öğe Does Religiosity Affect Attitudes toward the Ethics of Tax Evasion? The Case of Turkey(Mdpi, 2020) McGee, Robert W.; Benk, Serkan; Yuzbasi, Bahadir; Budak, TamerThis study surveys the opinion of a wide segment of Turkish society on the ethics of tax evasion. The survey instrument includes 18 statements used to justify tax evasion in the past. The research also finds that some reasons to justify tax evasion proved more attractive to participants than others. In our survey, the strongest support for tax evasion was in cases where the government abused human rights, where the government was corrupt or wasted tax funds, or where the taxpayer did not benefit from the tax expenditures. Conversely, the weakest arguments were in cases where the taxpayer did benefit from the tax expenditures or where the tax funds were spent wisely. What separates this study from others on the ethics of tax evasion is that it addresses interpersonal and intrapersonal religiosity. Its finding confirms the existence of an important relationship between both interpersonal and intrapersonal religiosity and the view toward the ethics of tax evasion.Öğe Emotions and tax compliance among small business owners: An experimental survey(Elsevier Science Inc, 2018) Olsen, Jerome; Kasper, Matthias; Enachescu, Janina; Benk, Serkan; Budak, Tamer; Kirchler, ErichTax authorities' power to enforce compliance as well as taxpayers' trust in the tax agency shape taxpayers' compliance behavior. But while financial decisions often trigger strong emotional responses, little is known about the relation between taxpayers' emotions and their compliance choices. We hypothesize that emotions mediate the relationship between the perception of tax authorities and intended tax compliance. In a scenario-based experiment with 411 self-employed Turkish taxpayers, we find that highlighting authorities' enforcement capacity (i.e. high power) induces negative emotions while elevating enforced compliance and the readiness to evade. Trust, on the other hand, reduces negative emotions and raises positive feelings, which are associated with intentions to comply voluntarily. Moreover, a combination of high power and high trust reduces negative feelings and increases intentions to comply while undermining the readiness to evade. Our findings suggest that emotions matter in shaping compliance. Specifically, enforcement efforts that induce negative emotions might have negative compliance implications. (C) 2018 Elsevier Inc. All rights reserved.Öğe EUROPEAN VIEWS ON TAX EVASION ATTITUDES: A COMPARATIVE STUDY OF ROMANIA, GERMANY AND ENGLAND(Masters Int Consultancy Res Publ, Mirdec, 2017) Benk, Serkan; Budak, Tamer; McGee, Robert W.; Batrancea, Larissa; Chirila, Loan; Nichita, Anca; Batrancea, Loan[Abstract Not Available]Öğe GELİR İDARELERİNDE RİSK YÖNETİMİ: OECD RİSK YÖNETİM MODELİNE YÖNELİK BİR DEĞERLENDİRİLME(Ekonomik ve Sosyal Araştırmalar Dergisi, 2015) Benk, Serkan; Kartalcı, KadirÖz: Gelir idareleri, vergi uyum riski olarak ifade edilen ve mükellefin vergi kanunlarına gönüllü olarak uyum sağlamasını olumsuz yönde etkileyen faktörlerle karşı karşıyadırlar. Bu çalışmanın amacı gelir idarelerinin yüz yüze oldukları uyum risklerinin daha iyi anlaşılmasını sağlamak ve uyum riskinin etkili ve etkin biçimde yönetilmesi amacıyla OECD tarafından önerilen uyum risk yönetim modelini analiz etmektir. Sonuç olarak, iyi dizayn edilmiş bir risk yönetim stratej isi sürecin idari maliyetlerini azaltarak gelir idarelerinin uyum riskini etkin biçimde yönetmesine imkân sağlayacaktır. Bu açıdan, OECD risk yönetim modeli gelir idareleri için önemli fırsatlar sunmaktadır. Başlık (İngilizce): RISK MANAGEMENT IN REVENUE ADMINISTRATION: AN EVALUATION OF OECD RISK MANAGEMENT MODEL Öz (İngilizce): Revenue administrations are faced with tax compliance risk that challenges to ensure voluntary compliance with the tax law. The aim of this study is to achieve a better understanding of tax compliance risks faced by revenue administrations and to analysis of compliance risk management model that proposed by OECD what managing risks efficiently and effectively. As a result, a well-designed risk management strategy enables revenue administrations to manage compliance risks efficiently whilst reducing administrative costs in the process. In this respect, OECD compliance risk management model offers significant opportunities for revenue administrations.Öğe HOW RELIGIONS AFFECT ATTITUDES TOWARD ETHICS OF TAX EVASION? A COMPARATIVE AND DEMOGRAPHIC ANALYSIS(Univ Babes-Bolyai, 2015) Benk, Serkan; McGee, Robert W.; Yuzbasi, BahadirThis paper focuses specifically on how religions shape attitudes towards ethics of tax evasion. Firstly, the paper begins with an overview of the four views on the ethics of tax evasion that have emerged over the centuries, then goes on to review some of the theoretical and empirical literature on the subject. The empirical part of the study examines attitudes toward tax evasion in 57 countries from the perspectives of six religions using the data from Wave 6 (2010-2014) of the World Values Survey. The sample population is more than 52,000. More than a dozen demographic variables were examined. The results study found that attitude toward cheating on taxes does differ by religion.Öğe How seriously do taxpayers regard tax evasion? A survey of opinion in England(Emerald Group Publishing Ltd, 2019) James, Simon; McGee, Robert W.; Benk, Serkan; Budak, TamerPurpose Numerous studies have been done on various aspects of tax evasion in recent years. Some studies focus on compliance, while others examine more esoteric topics, such as optimum tax evasion. A third group of studies discusses theoretical issues, such as when tax evasion can be justified on moral grounds. A few studies have addressed the relative seriousness of tax evasion compared to other infractions. The purpose of this paper is in the latter category. Design/methodology/approach Wave 6 of the World Values Surveys (2010-2014) asked hundreds of questions to participants in 57 countries. One of those questions asked whether it was justifiable to evade taxes if one had the opportunity to do so. Another question asked whether it was justifiable to pay cash to avoid paying taxes. It also asked questions about other ethical issues such as bribery, avoiding a fare on public transport, claiming government benefits and buying stolen goods. The present study included those questions in a survey that was distributed to 485 students and faculty members at the University of Exeter in England to determine the relative seriousness of each act. They were asked to select a number from 1 (never justifiable) to 10 (always justifiable) to show the extent of their agreement or disagreement with the commission of the six acts. The goal was to determine how serious tax evasion was compared to other acts that might be considered unethical. One-sample t-test and one-way analysis of variance (ANOVA) methods were used for the data analysis. Findings The results of the study show that the act considered least serious was paying cash for services to avoid tax followed in order of seriousness by avoiding a fare on public transport, cheating on taxes if you have a chance, buying stolen goods, claiming benefits without entitlement and, with least justification, accepting a bribe in the course of one's duty. Some interesting results emerged by examining the responses of different groups. Like other studies, the results indicate older groups tend to have a higher respect for the law than younger ones. This was true for the cheating on taxes possibility, but the 30-49 years age group were more opposed than the other two groups to paying cash for services to avoid taxes. In terms of gender, females were significantly more opposed than males to cheating on taxes if you have a chance. The respondents who are married were more opposed to the six acts, including of course, the two tax ones, than non-married persons. There was also evidence that the level of higher education makes a difference to individuals' opinions. Originality/value This is an important study in relation to England. It is the first study to do so. The relative seriousness of tax evasion is compared to other offenses. Mean scores are used to rank the various offenses in terms of relative seriousness. Various demographics are also examined to see whether some groups view tax evasion as more serious than other groups. Those demographics included gender, age, academic major, education level and marital status.Öğe The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers(Mdpi, 2016) Benk, Serkan; Budak, Tamer; Yuzbasi, Bahadir; Mohdali, RaihanaThe 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.Öğe Moral concerns and personal beliefs regarding tax evasion Empirical results from Germany, Romania, Turkey, and the United Kingdom(Routledge, 2021) Batrancea, Larissa; Nichita, Anca; Startin, Carla; Chirila, Ioan; Batrancea, Ioan; McGee, Robert W.; Benk, Serkan[Abstract Not Available]Öğe Perception of tax evasion as a crime in Turkey(Emerald Group Publishing Ltd, 2015) Benk, Serkan; Budak, Tamer; Puren, Serap; Erdem, MetePurpose - The aim of this study is to investigate Turkish taxpayers' perception of the severity of tax evasion relative to other crimes and violations. Design/methodology/approach - A questionnaire survey was administrated to 475 Turkish self-employed respondents. One sample t-test and one-way analysis of variance methods were used for data analysis. Findings - The results of the study illustrate that tax evasion ranked 10th among the 21 offences surveyed. The results indicate that the average person views tax evasion as only somewhat serious. When compared to similar white-collar crimes, it ranked less severe than accounting fraud, while it was ranked higher than violation of minimum wage laws, welfare fraud and child labor laws. The results of this paper are important as they emphasize the fact that general public do not perceive tax evasion as a serious crime. This perception, allied to lack of enforcement efforts, has created an environment where certain individuals may not be afraid of cheating on their tax return. The study also endeavors to observe whether there is a correlation between the relative severity of a crime whether a victim is involved or not. Research limitations/implications - The main limitation arises from the sampling process used. The sample was drawn from only one city of Zonguldak, Turkey. The second limitation is related to the possibility of a participant misunderstanding the questions and terminology used in the survey. The third limitation is that this study only measures perceptions of the seriousness of 21 selected offences; hence, it may not be representative of the actual crimes. Originality/value - This is an important study in relation to Turkey. This is the pioneer study of its kind which investigates the relationship between tax evasion as a crime and other offences in Turkey. Another important aspect of this study is the fact that our results indicate a close correlation with similar studies carried out in the USA.Öğe Religion and Ethical Attitudes toward Accepting a Bribe: A Comparative Study(Mdpi, 2015) McGee, Robert W.; Benk, Serkan; Yuzbasi, BahadirThis study presents the results of an empirical study of ethical attitudes toward bribe taking in six religionsChristianity, Islam, Buddhism, the Baha'i faith, Hinduism, and Judaism. The paper begins with a discussion of the theoretical and empirical literature on the subject. The empirical part of the study examines attitudes toward accepting bribes in 57 countries from the perspectives of six religions using the data from Wave 6 (2010-2014) of the World Values Survey. The sample population is more than 52,000. More than a dozen demographic variables were examined. The study found that attitude toward bribe taking does differ by religion.Öğe RELIGIOSITY AND PUBLIC PERCEPTION OF CRIMES SERIOUSNESS IN TURKEY(Masters Int Consultancy Res Publ, Mirdec, 2019) Budak, Tamer; Benk, Serkan; Apaydin, Bahar OcalThis paper presents the results of a study that investigated the roles of both individual level of religiosity and religiosity dimensions play in perceptions of seriousness of different types of crime (violent, property, white-collar, and moral) in Turkey. A questionnaire survey was administrated to 545 Turkish respondents. Ordinary least squares regression methods were used for data analyses. The results of the study illustrate that individual level of religiosity has a statistically positive impact on perception of crimes severity.Öğe RELIGIOSITY AND TAX COMPLIANCE ATTITUDES IN MALAYSIA AND TURKEY(Masters Int Consultancy Res Publ, Mirdec, 2017) Budak, Tamer; Benk, Serkan; Mohdali, Raihana; Isa, Khadijah Mohd; Yussof, Salwa Hana[Abstract Not Available]Öğe Should Governments Tax the Rich and Subsidize the Poor? A Comparative Study of Muslim and Christian Respondents(Mdpi, 2019) McGee, Robert W.; Benk, Serkan; Yuzbasi, BahadirThis study used the most recent World Values Survey (WVS) dataset to determine whether Christian and Muslim views on the acceptability of taxing the rich and subsidizing the poor was an essential feature of democracy. The sample size included more than 23,000 individuals from more than 50 countries. More than a dozen socioeconomic and attitudinal variables were also examined to determine whether significant differences existed. The study found that differences in viewpoint were often significant.
