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

Ensuring 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’...

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Main Authors: Mohdali, Raihana, Benk, Serkan, Budak, Tamer, Isa, Khadijah, Yussof, Salwa Hana
Format: Article
Language:English
English
Published: School of Taxation and Business Law (Atax), UNSW Business School UNSW Australia 2017
Subjects:
HF Commerce
HJ2240 Revenue. Taxation
Online Access:http://irep.iium.edu.my/62005/1/Mohdali%20et%20al%202017%20-%20A%20cross%20cultural%20study%20of%20religiosity%20and%20tax%20compliance%20attitudes%20in%20Msia%20and%20Turkey.pdf
http://irep.iium.edu.my/62005/7/62005_A%20cross-cultural%20study%20of%20religiosity%20and%20tax_SCOPUS.pdf
http://irep.iium.edu.my/62005/
https://www.business.unsw.edu.au/research/research-journals/atax-journal
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spelling my.iium.irep.620052018-03-27T07:26:46Z http://irep.iium.edu.my/62005/ A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey Mohdali, Raihana Benk, Serkan Budak, Tamer Isa, Khadijah Yussof, Salwa Hana HF Commerce HJ2240 Revenue. Taxation Ensuring 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. School of Taxation and Business Law (Atax), UNSW Business School UNSW Australia 2017-12 Article REM application/pdf en http://irep.iium.edu.my/62005/1/Mohdali%20et%20al%202017%20-%20A%20cross%20cultural%20study%20of%20religiosity%20and%20tax%20compliance%20attitudes%20in%20Msia%20and%20Turkey.pdf application/pdf en http://irep.iium.edu.my/62005/7/62005_A%20cross-cultural%20study%20of%20religiosity%20and%20tax_SCOPUS.pdf Mohdali, Raihana and Benk, Serkan and Budak, Tamer and Isa, Khadijah and Yussof, Salwa Hana (2017) A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey. eJournal of Tax Research, 15 (3). pp. 490-505. ISSN 1448-2398 https://www.business.unsw.edu.au/research/research-journals/atax-journal
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
English
topic HF Commerce
HJ2240 Revenue. Taxation
spellingShingle HF Commerce
HJ2240 Revenue. Taxation
Mohdali, Raihana
Benk, Serkan
Budak, Tamer
Isa, Khadijah
Yussof, Salwa Hana
A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey
description Ensuring 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.
format Article
author Mohdali, Raihana
Benk, Serkan
Budak, Tamer
Isa, Khadijah
Yussof, Salwa Hana
author_facet Mohdali, Raihana
Benk, Serkan
Budak, Tamer
Isa, Khadijah
Yussof, Salwa Hana
author_sort Mohdali, Raihana
title A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey
title_short A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey
title_full A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey
title_fullStr A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey
title_full_unstemmed A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey
title_sort cross-cultural study of religiosity and tax compliance attitudes in malaysia and turkey
publisher School of Taxation and Business Law (Atax), UNSW Business School UNSW Australia
publishDate 2017
url http://irep.iium.edu.my/62005/1/Mohdali%20et%20al%202017%20-%20A%20cross%20cultural%20study%20of%20religiosity%20and%20tax%20compliance%20attitudes%20in%20Msia%20and%20Turkey.pdf
http://irep.iium.edu.my/62005/7/62005_A%20cross-cultural%20study%20of%20religiosity%20and%20tax_SCOPUS.pdf
http://irep.iium.edu.my/62005/
https://www.business.unsw.edu.au/research/research-journals/atax-journal
_version_ 1643616096267272192
score 13.211869

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