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

Basit Öğe Kaydı
dc.authoridMohdali, Raihana/0000-0002-7033-2065
dc.authoridBenk, Serkan/0000-0002-2804-2486
dc.authoridYuzbasi, Bahadir/0000-0002-6196-3201
dc.authoridBUDAK, TAMER/0000-0003-0062-2734
dc.authorwosidMohdali, Raihana/Z-4454-2019
dc.authorwosidBenk, Serkan/AAG-8655-2019
dc.authorwosidBudak, Tamer/Y-6188-2019
dc.authorwosidYuzbasi, Bahadir/F-6907-2013
dc.contributor.authorBenk, Serkan
dc.contributor.authorBudak, Tamer
dc.contributor.authorYuzbasi, Bahadir
dc.contributor.authorMohdali, Raihana
dc.date.accessioned2024-08-04T20:41:39Z
dc.date.available2024-08-04T20:41:39Z
dc.date.issued2016
dc.departmentİnönü Üniversitesien_US
dc.description.abstractThe 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.en_US
dc.identifier.doi10.3390/rel7040037
dc.identifier.issn2077-1444
dc.identifier.issue4en_US
dc.identifier.scopus2-s2.0-84962888107en_US
dc.identifier.scopusqualityQ1en_US
dc.identifier.urihttps://doi.org/10.3390/rel7040037
dc.identifier.urihttps://hdl.handle.net/11616/97262
dc.identifier.volume7en_US
dc.identifier.wosWOS:000375208400002en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherMdpien_US
dc.relation.ispartofReligionsen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectreligiosityen_US
dc.subjectinterpersonal religiosityen_US
dc.subjectintrapersonal religiosityen_US
dc.subjectvoluntary tax complianceen_US
dc.subjectenforced tax complianceen_US
dc.subjectordinary least squares regressionen_US
dc.subjectTurkeyen_US
dc.titleThe Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayersen_US
dc.typeArticleen_US

Dosyalar

Koleksiyon

WoS İndeksli Yayınlar Koleksiyonu
Scopus İndeksli Yayınlar Koleksiyonu