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Abstract
The 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.
Highlights
The major purpose of taxation is to support fiscal and non-fiscal aims of a government
The findings of this study show that general religiosity explains approximately only five percent of taxpayers’ willingness to comply with tax laws, and only four percent of their enforced tax compliance attitudes
Examining the real impact of the two dimensions of religiosity commitments of tax compliance has demonstrated that only the intrapersonal has a significant impact on voluntary tax compliance, but not enforced tax compliance
Summary
The major purpose of taxation is to support fiscal and non-fiscal aims of a government. Tax morale, which is defined as an individual’s internal motivation from religious beliefs attitudes in this approach [3]; this is because the choice to comply or to evade, rests on or moral values, has been highlighted as one of the important elements in shaping taxpayers attitudes the economic factors, and on a set of attitudes and norms towards the fiscal system [4] Even in this approach [3]; this is because the choice to comply or to evade, rests on the economic though religiosity has emphasized innorms earliertowards tax research, the study[4].
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