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TAX COMPLIANCE IN ISLAMIC ECONOMICS: FINDINGS FROM THE WORLD VALUES SURVEY

Year 2022, Volume: 8 Issue: 1, 33 - 72, 30.06.2022
https://doi.org/10.54863/jief.1006142

Abstract

Government revenues should be sufficient to fulfill the expected functions of public budgets. This is often associated with tax compliance. Then, it is vital to know determinants of tax compliance for producing right policies. The tax compliance literature has accepted that not only economic factors but also non-economic factors affect compliance. One of the non-economic factors is religion and religion affects tax compliance through morality. According to Islam, which cares about good morals, paying taxes is accepted as a moral behavior. In this context Muslims are expected to have a high level of tax compliance. Findings of the World Values Survey covering the 1981-2020 period, show that the view of Muslims living in different countries on tax compliance is generally positive.

References

  • Afsaruddin, A. (2006). Obedience to Political Authority: An Evolutionary Concept. M. A. Muqteder Khan (Ed.) içinde, Islamic Democratic Discourse: Theory, Debates, and Philosophical Perspectives (s. 150-217). Lanham: Lexington Books.
  • Allingham, M. G., & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. S. James (Dü.) içinde, Taxation: Critical Perspectives on The World Economy (Cilt III, s. 323-338). Routledge.
  • Alm, J. (1999). Tax Compliance and Tax Administration. Handbook on Taxation (s. 741-768). içinde New York: Marcel Dekker Inc.
  • Alm, J., Jackson, B., & McKee, M. (1992). Institutional Uncertainty and Taxpayer Compliance. The American Economic Review, 82(4), 1018-1026.
  • Alm, J., Sanchez, I., & Juan, A. D. (1995). Economic and Noneconomic Factors in Tax Compliance. KYKLOS-BERNE, 48, 1-18.
  • Al-Ttaffi, L. A., & Abdul-Jabbar, H. (2015). Does Muslim View on Tax Influence Compliance Behaviour? International Conference on Accounting Studies (ICAS) (s. 347-353). Malaysia: Universiti Utara Malaysia.
  • Anderson, G. M., & Tollison, R. D. (1992). Morality and Monopoly: The Constitutional Political Economy of Religious Rules. Cato J., 12.
  • Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax Compliance. Journal of Economic Literature, 36(2), 818-860.
  • Aydınbaş, Y. E. (2016). Sosyal Bir Olgu Olarak İslâm’da Vergi Adaleti Üzerine Bir İnceleme, Ankara Üniversitesi, Sosyal Bilimler Enstitüsü, Felsefe ve Din Bilimleri ABD, Yayımlanmamış Yüksek Lisans Tezi, Ankara.
  • Azim, A. N. (1985). Ethics and Taxation: The Perspective of the Islamic Tradition. The Journal of Religious Ethics, 13(1), 161-178.
  • Barro, R. J., & McCleary, R. M. (2003). Religion and Economic Growth Across Countries. American Sociological Review 68(5), 760-781.
  • Becker, G. S. (1968). Crime and Punishment: an Economic Approach. The Economic Dimensions of Crime, 13-68.
  • Benk, S., Budak, T., Yüzbaşı, B., & Mohdali, R. (2016). The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers. Religions, 7(4), 1-10.
  • Benk, S., McGee, R. W., & Yüzbaşı, B. (2015). How Religions Affect Attitudes Toward Ethics of Tax Evasion? A Comperative and Demographic Analysis. Journal for the Study of Religions and Ideologies, 14(41), 202-223.
  • Bulutoding, L., Asse, A., Habbe, A. H., & Fattah, S. (2018). The Influence of Akhlaq to Tax Compliance Behavior and Niyyah as Mediating Variable of Moslem Taxpayers in Malaysia. Scientific Research Journal (SCIRJ), 6(1), 26-34.
  • Cebula, R. J. (1997). An Empirical Analysis of the Impact of Government Tax and Auditing Policies on the Size of the Underground Economy. The Case of the United States, 56(2), 173-185.
  • Clotfelter, C. T. (1983). Tax Evasion and Tax Rates: An Analysis of Individual Returns. The Review of Economics and Statistics, 65(3), 363-373.
  • Çelebi, A. K., & Çelik, Ş. Ç. (2018). Klasik İslam Düşüncesinde Kamu Maliyesi: Ebu Yusuf Örneği. Sosyoekonomik Boyutlarıyla İnovasyon (s. 683-691). içinde Manisa: Celal Bayar Üniversitesi.
  • Davis, S. J., & Henrekson, M. (2004). Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons. National Bureau of Economic Research.
  • Devos, K. (2014). Factors Influencing Individual Taxpayer ComplianceBehaviour. New York: Springer.
  • Doran, M. (2009). Tax Penalties and Tax Compliance. Harv. J. on Legis, 46(1), 111-162.
  • Duman, S. (2018). Hz. Peygamber (s. a.v.) ve Hulefâ-i Râşidîn Dönemlerinde Zekât. Uluslararası İslam Ekonomisi ve Finansı Araştırmaları Dergisi, 4(1), 56-77.
  • Erard, B., & Feinstein, J. (1994). The Role of Moral Sentiments and Audit Perceptions in Tax Compliance. Public Finance, 70-89.
  • Eskicioğlu, O. (2007). Çağdaş Vergi Anlayışının İslam Hukuku Açısından Eleştirisi. 09 2021 tarihinde http://www.enfal.de/vergi.pdf adresinden alındı.
  • Falay, N. (2000). Maliye Tarihi (Cilt 3). İstanbul: Filiz Kitabevi.
  • Frey, B. S., & Feld, L. P. (2002). Deterrence and Morale in Taxation: An Empirical Analysis. SSRN.
  • Frey, B. S., & Torgler, B. (2007). Tax Morale and Conditional Cooperation. Journal of Comparative Economics, 35(1), 136-159.
  • Grasmick, H. G., Bursik Jr., R. J., & Cochran, J. K. (1991). Render Unto Caesar What Is Caesar's”: Religiosity and Taxpayers' Inclinations to Cheat. The Sociological Quarterly, 32(2), 251-266.
  • Halla, M. (2012). Tax Morale and Compliance Behavior: First Evidence on a Causal Link. The B.E. Journal of Economic Analysis & Policy, 12(1).
  • Hashmi, S. M., & Muhaimin, A. (2010). Analytical Study of The Political Thoughts of Muhammad Asad. Journal of Social Sciences & Humanities, 18(2), 2-25.
  • Hasseldine, D. J., & Bebbington, K. J. (1991). Blending Economic Deterrence and Fiscal Psychology Models in The Design of Responses to Tax Evasion: The New Zealand Experience. Journal of Economic Psychology, 12(2), 299-324.
  • Hull, B. B. (2000). Religion Still Matters. The Journal of Economics, 26(2), 35-48.
  • Hull, B. B., & Bold, F. (1994). Hell, Religion, and Cultural Change. Journal of Institutional and Theoretical Economics (JITE), 150(3), 447-464.
  • Jackson, B. R., & Milliron, V. C. (1986). Tax Compliance Research: Findings, Problems, and Prospects. Journal of accounting literature, 5(1), 25-65.
  • Jalili, A. R. (2011). The Ethics of Tax Evasion: An Islamic Perspective. R. W. McGee (Dü.) içinde, The Ethics of Tax Evasion: Perspectives in Theory and Practice (s. 167-199). London: Springer.
  • Kocaoğlu, B. (2016). Osmanlı'da Cizye Vergisi ve İtfaiye Çalışmaları. Iğdır Üniversitesi Sosyal Bilimler Dergisi(10), 155-167.
  • Kornhauser, M. E. (2007). Normative and Cognitive Aspects of Tax Compliance: Literature Review and Recommendations for the IRS Regarding Individual Taxpayers. Florida Tax Review, 8(6), 601-634.
  • Lewis, B. (1988). The Political Language of Islam. Chicago: The University of Chicago Press.
  • Maçin, H. (2014). İslam Hukukunda Zekât Matrahları ve Vergi İlişkisi, Necmettin Erbakan Üniversitesi, Sosyal Bilimler Enstitüsü, Temel İslam Bilimleri ABD, Yayımlanmamış Doktora Tezi, Konya.
  • McGee, R. W. (2004). The Philosophy of Taxation and Public Finance. Massachusetts: Kluwer Academic Publishers.
  • Naqvi, S. H. (1981). Ethics and Economics an Islamic Synthesis. The Islamic Foundation. içinde London: İnsan Yayınları.
  • Nicholson, R. (2019). Religiosity and Tax Compliance: A Practical Study in New Zealand, University of Canterbury, Commerce in Accounting, Master Thesis, New Zealand.
  • Nurunnabi, N. (2017). Tax Evasion and Religiosity in The Muslim World: The Significance of Shariah Regulation. Quality & Quantity, 52(1), 371–394.
  • Olokooba, S. M. (2019). Nigerian Taxation: Law, Practice and Procedures Simplified. London: Springer.
  • Oral, O. (2017). Kelâmî Düşüncede Hâricî Zihniyeti ve Halifeye İtaat Sorunu. Journal of Islamic Research, 28(2), 168-184.
  • Öztürk, M. (2000). İslam Tefsir Geleneğinde Yorum Manipülasyonu: Ulu'l-Emr Kavramı Örneği. İslamiyat III(3), 79-98.
  • Pommerehne, W. W., & Weck-Hannemann, H. (1996). Tax Rates, Tax Administration and Income Tax Evasion in Switzerland. Public Choice, 88(1-2), 161-170.
  • Pope, J., & Mohdali, R. (2010). The Role of Religiosity in Tax Morale and Tax Compliance. Australian Tax Forum, 25(4), 565-596.
  • Randlane, K. (2015). Tax Compliance as a System: Mapping the Field. International Journal of Public Administration, 39(7), 515-525.
  • Rizvi, S. M. (2006). Imamate (The Vicegerency of The Holy Prophet) (5. b.). Tanzania: Bilal Muslim Mission of Tanzania.
  • Roth, J. A., Scholz, J. T., & Witte, A. D. (1989). Taxpayer Compliance, Volume 1: An Agenda for Research. Philadelphia: University of Pennsylvania Press.
  • Samad, A., & Glenn, L. M. (2010). Development of Zakah and Zakah Coverage in Monotheistic Faiths. International Journal of Social Economics, 37(4), 302-315.
  • Sargın, İ. (2014). Yoksulluk ve Zenginlik Kavramlarına Zekât Bağlamında Farklı Bir Bakış. Çukurova Üniversitesi İlahiyat Fakültesi Dergisi, 14(1), 151-168.
  • Schmölders, G. (1970). Survey Research in Public Finance: A Behavioural Approach to Fiscal Policy. Public Finance, 300-306.
  • Shemesh, A. B. (1958). Taxation in Islam. Brill Archive.
  • Stack, S., & Kposowa, A. (2006). The Effect of Religiosity on Tax Fraud Acceptability: A Cross-National Analysis. Journal for the Scientific Study of Religion, 45(3), 325-351.
  • TDV. (1994). İslam Ansiklopedisi 9. Cilt. Ankara: Türkiye Diyanet Vakfı.
  • TDV. (2013). İslam Ansiklopedisi 44. Cilt. Ankara: Türkiye Diyanet Vakfı.
  • Tittle, C. R., & Welch, M. R. (1983). Religiosity and Deviance: Toward a Contingency Theory of Constraining Effects. Social Forces, 61(3), 653–682.
  • Topal, Ş., & Kişmir, A. (2019). İslam Hukukunda Öşür ve Delilleri. Kocaeli İlahiyat Dergisi, 3(1), 5-52.
  • Torgler, B. (2002). Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments. Journal of Economic Surveys, 16(5), 657-683.
  • Torgler, B. (2007). Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. Northampton: Edward Elgar Publishing.
  • Torgler, B., & Schneider, F. (2007). What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries. Social Science Quarterly, 88(2), 443-470.
  • Tuğ, S. (1984). İslam Vergi Hukukunun Ortaya Çıkışı. İstanbul: Marmara Üniversitesi İlahiyat Fakültesi Vakfı Yayınları. World Values Survey. (2021). 09 2021 tarihinde Data & Documentation: https://www.worldvaluessurvey.org/ adresinden alındı.
  • Yeşilyurt, Ş. (2015). İmam Ebu Yusuf’un Kamu Maliyesi Alanına Katkısı. Maliye Dergisi(169), 97-117.
  • Yurtseven, Y. (2014). Klasik Dönem Osmanlı Devletinde Vergi Adaleti. I. Türk Hukuk Tarihi Kongresi Bildirileri (s. 151-162). İstanbul: On İki Levha Yayıncılık.
  • Zaim, S. (1991). İslam Ekonomisinin Temelleri. İstanbul: İstanbul Sebahattin Zaim Üniversitesi.

İSLAM EKONOMİSİNDE VERGİ UYUMU: DÜNYA DEĞERLER ARAŞTIRMASINDAN BULGULAR

Year 2022, Volume: 8 Issue: 1, 33 - 72, 30.06.2022
https://doi.org/10.54863/jief.1006142

Abstract

Kamu gelirleri kamu bütçelerinden beklenen fonksiyonların gerçekleştirilmesi için yeterli düzeyde olmalıdır. Bu koşul genellikle vergi uyumu ile ilişkilidir. Doğru politikalar üretmek için vergi uyumunun belirleyicilerini bilmek oldukça önem taşımaktadır. Literatür sadece ekonomik faktörlerin değil ekonomi dışı faktörlerin de vergi uyumunu etkilediğini ortaya koymaktadır. Din de ekonomi dışı faktörlerden birisi olup, vergi uyumunu ahlak kanalıyla etkilemektedir. Özünde güzel ahlakı teşvik eden İslam’a göre vergi ödemek de iyi davranışlardan birisi olarak kabul edilmektedir. Buna göre Müslümanların vergi uyum düzeyinin yüksek olması beklenmektedir. 1981-2020 dönemini içeren Dünya Değerler Anketi bulguları, farklı ülkelerde yaşayan Müslümanların vergi uyumuna bakış açısının genellikle olumlu yönde olduğunu göstermektedir.

References

  • Afsaruddin, A. (2006). Obedience to Political Authority: An Evolutionary Concept. M. A. Muqteder Khan (Ed.) içinde, Islamic Democratic Discourse: Theory, Debates, and Philosophical Perspectives (s. 150-217). Lanham: Lexington Books.
  • Allingham, M. G., & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. S. James (Dü.) içinde, Taxation: Critical Perspectives on The World Economy (Cilt III, s. 323-338). Routledge.
  • Alm, J. (1999). Tax Compliance and Tax Administration. Handbook on Taxation (s. 741-768). içinde New York: Marcel Dekker Inc.
  • Alm, J., Jackson, B., & McKee, M. (1992). Institutional Uncertainty and Taxpayer Compliance. The American Economic Review, 82(4), 1018-1026.
  • Alm, J., Sanchez, I., & Juan, A. D. (1995). Economic and Noneconomic Factors in Tax Compliance. KYKLOS-BERNE, 48, 1-18.
  • Al-Ttaffi, L. A., & Abdul-Jabbar, H. (2015). Does Muslim View on Tax Influence Compliance Behaviour? International Conference on Accounting Studies (ICAS) (s. 347-353). Malaysia: Universiti Utara Malaysia.
  • Anderson, G. M., & Tollison, R. D. (1992). Morality and Monopoly: The Constitutional Political Economy of Religious Rules. Cato J., 12.
  • Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax Compliance. Journal of Economic Literature, 36(2), 818-860.
  • Aydınbaş, Y. E. (2016). Sosyal Bir Olgu Olarak İslâm’da Vergi Adaleti Üzerine Bir İnceleme, Ankara Üniversitesi, Sosyal Bilimler Enstitüsü, Felsefe ve Din Bilimleri ABD, Yayımlanmamış Yüksek Lisans Tezi, Ankara.
  • Azim, A. N. (1985). Ethics and Taxation: The Perspective of the Islamic Tradition. The Journal of Religious Ethics, 13(1), 161-178.
  • Barro, R. J., & McCleary, R. M. (2003). Religion and Economic Growth Across Countries. American Sociological Review 68(5), 760-781.
  • Becker, G. S. (1968). Crime and Punishment: an Economic Approach. The Economic Dimensions of Crime, 13-68.
  • Benk, S., Budak, T., Yüzbaşı, B., & Mohdali, R. (2016). The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers. Religions, 7(4), 1-10.
  • Benk, S., McGee, R. W., & Yüzbaşı, B. (2015). How Religions Affect Attitudes Toward Ethics of Tax Evasion? A Comperative and Demographic Analysis. Journal for the Study of Religions and Ideologies, 14(41), 202-223.
  • Bulutoding, L., Asse, A., Habbe, A. H., & Fattah, S. (2018). The Influence of Akhlaq to Tax Compliance Behavior and Niyyah as Mediating Variable of Moslem Taxpayers in Malaysia. Scientific Research Journal (SCIRJ), 6(1), 26-34.
  • Cebula, R. J. (1997). An Empirical Analysis of the Impact of Government Tax and Auditing Policies on the Size of the Underground Economy. The Case of the United States, 56(2), 173-185.
  • Clotfelter, C. T. (1983). Tax Evasion and Tax Rates: An Analysis of Individual Returns. The Review of Economics and Statistics, 65(3), 363-373.
  • Çelebi, A. K., & Çelik, Ş. Ç. (2018). Klasik İslam Düşüncesinde Kamu Maliyesi: Ebu Yusuf Örneği. Sosyoekonomik Boyutlarıyla İnovasyon (s. 683-691). içinde Manisa: Celal Bayar Üniversitesi.
  • Davis, S. J., & Henrekson, M. (2004). Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons. National Bureau of Economic Research.
  • Devos, K. (2014). Factors Influencing Individual Taxpayer ComplianceBehaviour. New York: Springer.
  • Doran, M. (2009). Tax Penalties and Tax Compliance. Harv. J. on Legis, 46(1), 111-162.
  • Duman, S. (2018). Hz. Peygamber (s. a.v.) ve Hulefâ-i Râşidîn Dönemlerinde Zekât. Uluslararası İslam Ekonomisi ve Finansı Araştırmaları Dergisi, 4(1), 56-77.
  • Erard, B., & Feinstein, J. (1994). The Role of Moral Sentiments and Audit Perceptions in Tax Compliance. Public Finance, 70-89.
  • Eskicioğlu, O. (2007). Çağdaş Vergi Anlayışının İslam Hukuku Açısından Eleştirisi. 09 2021 tarihinde http://www.enfal.de/vergi.pdf adresinden alındı.
  • Falay, N. (2000). Maliye Tarihi (Cilt 3). İstanbul: Filiz Kitabevi.
  • Frey, B. S., & Feld, L. P. (2002). Deterrence and Morale in Taxation: An Empirical Analysis. SSRN.
  • Frey, B. S., & Torgler, B. (2007). Tax Morale and Conditional Cooperation. Journal of Comparative Economics, 35(1), 136-159.
  • Grasmick, H. G., Bursik Jr., R. J., & Cochran, J. K. (1991). Render Unto Caesar What Is Caesar's”: Religiosity and Taxpayers' Inclinations to Cheat. The Sociological Quarterly, 32(2), 251-266.
  • Halla, M. (2012). Tax Morale and Compliance Behavior: First Evidence on a Causal Link. The B.E. Journal of Economic Analysis & Policy, 12(1).
  • Hashmi, S. M., & Muhaimin, A. (2010). Analytical Study of The Political Thoughts of Muhammad Asad. Journal of Social Sciences & Humanities, 18(2), 2-25.
  • Hasseldine, D. J., & Bebbington, K. J. (1991). Blending Economic Deterrence and Fiscal Psychology Models in The Design of Responses to Tax Evasion: The New Zealand Experience. Journal of Economic Psychology, 12(2), 299-324.
  • Hull, B. B. (2000). Religion Still Matters. The Journal of Economics, 26(2), 35-48.
  • Hull, B. B., & Bold, F. (1994). Hell, Religion, and Cultural Change. Journal of Institutional and Theoretical Economics (JITE), 150(3), 447-464.
  • Jackson, B. R., & Milliron, V. C. (1986). Tax Compliance Research: Findings, Problems, and Prospects. Journal of accounting literature, 5(1), 25-65.
  • Jalili, A. R. (2011). The Ethics of Tax Evasion: An Islamic Perspective. R. W. McGee (Dü.) içinde, The Ethics of Tax Evasion: Perspectives in Theory and Practice (s. 167-199). London: Springer.
  • Kocaoğlu, B. (2016). Osmanlı'da Cizye Vergisi ve İtfaiye Çalışmaları. Iğdır Üniversitesi Sosyal Bilimler Dergisi(10), 155-167.
  • Kornhauser, M. E. (2007). Normative and Cognitive Aspects of Tax Compliance: Literature Review and Recommendations for the IRS Regarding Individual Taxpayers. Florida Tax Review, 8(6), 601-634.
  • Lewis, B. (1988). The Political Language of Islam. Chicago: The University of Chicago Press.
  • Maçin, H. (2014). İslam Hukukunda Zekât Matrahları ve Vergi İlişkisi, Necmettin Erbakan Üniversitesi, Sosyal Bilimler Enstitüsü, Temel İslam Bilimleri ABD, Yayımlanmamış Doktora Tezi, Konya.
  • McGee, R. W. (2004). The Philosophy of Taxation and Public Finance. Massachusetts: Kluwer Academic Publishers.
  • Naqvi, S. H. (1981). Ethics and Economics an Islamic Synthesis. The Islamic Foundation. içinde London: İnsan Yayınları.
  • Nicholson, R. (2019). Religiosity and Tax Compliance: A Practical Study in New Zealand, University of Canterbury, Commerce in Accounting, Master Thesis, New Zealand.
  • Nurunnabi, N. (2017). Tax Evasion and Religiosity in The Muslim World: The Significance of Shariah Regulation. Quality & Quantity, 52(1), 371–394.
  • Olokooba, S. M. (2019). Nigerian Taxation: Law, Practice and Procedures Simplified. London: Springer.
  • Oral, O. (2017). Kelâmî Düşüncede Hâricî Zihniyeti ve Halifeye İtaat Sorunu. Journal of Islamic Research, 28(2), 168-184.
  • Öztürk, M. (2000). İslam Tefsir Geleneğinde Yorum Manipülasyonu: Ulu'l-Emr Kavramı Örneği. İslamiyat III(3), 79-98.
  • Pommerehne, W. W., & Weck-Hannemann, H. (1996). Tax Rates, Tax Administration and Income Tax Evasion in Switzerland. Public Choice, 88(1-2), 161-170.
  • Pope, J., & Mohdali, R. (2010). The Role of Religiosity in Tax Morale and Tax Compliance. Australian Tax Forum, 25(4), 565-596.
  • Randlane, K. (2015). Tax Compliance as a System: Mapping the Field. International Journal of Public Administration, 39(7), 515-525.
  • Rizvi, S. M. (2006). Imamate (The Vicegerency of The Holy Prophet) (5. b.). Tanzania: Bilal Muslim Mission of Tanzania.
  • Roth, J. A., Scholz, J. T., & Witte, A. D. (1989). Taxpayer Compliance, Volume 1: An Agenda for Research. Philadelphia: University of Pennsylvania Press.
  • Samad, A., & Glenn, L. M. (2010). Development of Zakah and Zakah Coverage in Monotheistic Faiths. International Journal of Social Economics, 37(4), 302-315.
  • Sargın, İ. (2014). Yoksulluk ve Zenginlik Kavramlarına Zekât Bağlamında Farklı Bir Bakış. Çukurova Üniversitesi İlahiyat Fakültesi Dergisi, 14(1), 151-168.
  • Schmölders, G. (1970). Survey Research in Public Finance: A Behavioural Approach to Fiscal Policy. Public Finance, 300-306.
  • Shemesh, A. B. (1958). Taxation in Islam. Brill Archive.
  • Stack, S., & Kposowa, A. (2006). The Effect of Religiosity on Tax Fraud Acceptability: A Cross-National Analysis. Journal for the Scientific Study of Religion, 45(3), 325-351.
  • TDV. (1994). İslam Ansiklopedisi 9. Cilt. Ankara: Türkiye Diyanet Vakfı.
  • TDV. (2013). İslam Ansiklopedisi 44. Cilt. Ankara: Türkiye Diyanet Vakfı.
  • Tittle, C. R., & Welch, M. R. (1983). Religiosity and Deviance: Toward a Contingency Theory of Constraining Effects. Social Forces, 61(3), 653–682.
  • Topal, Ş., & Kişmir, A. (2019). İslam Hukukunda Öşür ve Delilleri. Kocaeli İlahiyat Dergisi, 3(1), 5-52.
  • Torgler, B. (2002). Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments. Journal of Economic Surveys, 16(5), 657-683.
  • Torgler, B. (2007). Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. Northampton: Edward Elgar Publishing.
  • Torgler, B., & Schneider, F. (2007). What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries. Social Science Quarterly, 88(2), 443-470.
  • Tuğ, S. (1984). İslam Vergi Hukukunun Ortaya Çıkışı. İstanbul: Marmara Üniversitesi İlahiyat Fakültesi Vakfı Yayınları. World Values Survey. (2021). 09 2021 tarihinde Data & Documentation: https://www.worldvaluessurvey.org/ adresinden alındı.
  • Yeşilyurt, Ş. (2015). İmam Ebu Yusuf’un Kamu Maliyesi Alanına Katkısı. Maliye Dergisi(169), 97-117.
  • Yurtseven, Y. (2014). Klasik Dönem Osmanlı Devletinde Vergi Adaleti. I. Türk Hukuk Tarihi Kongresi Bildirileri (s. 151-162). İstanbul: On İki Levha Yayıncılık.
  • Zaim, S. (1991). İslam Ekonomisinin Temelleri. İstanbul: İstanbul Sebahattin Zaim Üniversitesi.
There are 67 citations in total.

Details

Primary Language Turkish
Subjects Economics
Journal Section Articles
Authors

Mehmet Avcı 0000-0002-5672-4142

Yakup Taşdemir 0000-0001-6364-3829

Özalp Kılıç 0000-0003-4546-1735

Early Pub Date July 5, 2022
Publication Date June 30, 2022
Submission Date October 7, 2021
Acceptance Date March 21, 2022
Published in Issue Year 2022 Volume: 8 Issue: 1

Cite

APA Avcı, M., Taşdemir, Y., & Kılıç, Ö. (2022). İSLAM EKONOMİSİNDE VERGİ UYUMU: DÜNYA DEĞERLER ARAŞTIRMASINDAN BULGULAR. İslam Ekonomisi Ve Finansı Dergisi (İEFD), 8(1), 33-72. https://doi.org/10.54863/jief.1006142

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Publisher: Istanbul Sabahattin Zaim Univeristy, Halkalı Caddesi No:2 Küçükçekmece / İstanbul