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

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

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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.

Item Type: Article (Journal)
Additional Information: 3645/62005
Uncontrolled Keywords: voluntary tax compliance, enforced tax compliance, religiosity, Malaysia, Turkey
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr Salwa Hana Yussof
Date Deposited: 19 Feb 2018 10:10
Last Modified: 27 Mar 2018 15:26
URI: http://irep.iium.edu.my/id/eprint/62005

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