A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey

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dc.authoridBenk, Serkan/0000-0002-2804-2486
dc.authoridMohdali, Raihana/0000-0002-7033-2065
dc.authoridmohd isa, khadijah/0000-0003-0672-5486
dc.authorwosidBudak, Tamer/Y-6188-2019
dc.authorwosidBenk, Serkan/AAG-8655-2019
dc.authorwosidMohdali, Raihana/Z-4454-2019
dc.contributor.authorMohdali, Raihana
dc.contributor.authorBenk, Serkan
dc.contributor.authorBudak, Tamer
dc.contributor.authorMohdIsa, Khadijah
dc.contributor.authorYussof, Salwa Hana
dc.date.accessioned2024-08-04T20:44:17Z
dc.date.available2024-08-04T20:44:17Z
dc.date.issued2017
dc.departmentİnönü Üniversitesien_US
dc.description.abstractEnsuring 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.en_US
dc.identifier.endpage505en_US
dc.identifier.issn1448-2398
dc.identifier.issue3en_US
dc.identifier.scopus2-s2.0-85042013410en_US
dc.identifier.scopusqualityQ4en_US
dc.identifier.startpage490en_US
dc.identifier.urihttps://hdl.handle.net/11616/98154
dc.identifier.volume15en_US
dc.identifier.wosWOS:000423520700005en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherUniv New South Wales, Fac Lawen_US
dc.relation.ispartofEjournal of Tax Researchen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectvoluntary tax complianceen_US
dc.subjectenforced tax complianceen_US
dc.subjectreligiosityen_US
dc.subjectMalaysiaen_US
dc.subjectTurkeyen_US
dc.titleA cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkeyen_US
dc.typeArticleen_US

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