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

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:	Mohd. Ali, R., Benk, S., Budak, T., Mohd. Isa, K., Yussof, S. H.
Format:	Article
Published:	University of New South Wales 2017
Subjects:	T Technology (General)
Online Access:	http://eprints.utm.my/id/eprint/76106/ https://www.scopus.com/inward/record.uri?eid=2-s2.0-85042013410&partnerID=40&md5=803a1e59b17bcd0d20881e04d26b38c5
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id	my.utm.76106
record_format	eprints
spelling	my.utm.761062018-05-30T04:21:44Z http://eprints.utm.my/id/eprint/76106/ A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey Mohd. Ali, R. Benk, S. Budak, T. Mohd. Isa, K. Yussof, S. H. T Technology (General) 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. University of New South Wales 2017 Article PeerReviewed Mohd. Ali, R. and Benk, S. and Budak, T. and Mohd. Isa, K. and Yussof, S. H. (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.scopus.com/inward/record.uri?eid=2-s2.0-85042013410&partnerID=40&md5=803a1e59b17bcd0d20881e04d26b38c5
institution	Universiti Teknologi Malaysia
building	UTM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Teknologi Malaysia
content_source	UTM Institutional Repository
url_provider	http://eprints.utm.my/
topic	T Technology (General)
spellingShingle	T Technology (General) Mohd. Ali, R. Benk, S. Budak, T. Mohd. Isa, K. Yussof, S. H. 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	Mohd. Ali, R. Benk, S. Budak, T. Mohd. Isa, K. Yussof, S. H.
author_facet	Mohd. Ali, R. Benk, S. Budak, T. Mohd. Isa, K. Yussof, S. H.
author_sort	Mohd. Ali, R.
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	University of New South Wales
publishDate	2017
url	http://eprints.utm.my/id/eprint/76106/ https://www.scopus.com/inward/record.uri?eid=2-s2.0-85042013410&partnerID=40&md5=803a1e59b17bcd0d20881e04d26b38c5
_version_	1643657219542089728
score	13.211869

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

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