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

Year 2022, Volume: 8 Issue: 1, 33 - 72, 30.06.2022

Mehmet Avcı , Yakup Taşdemir , Özalp Kılıç

https://doi.org/10.54863/jief.1006142

Cited By: 2

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.

Keywords

Tax Compliance, Religion and Tax, Islamic Religious, World Value Survey

İSLAM EKONOMİSİNDE VERGİ UYUMU: DÜNYA DEĞERLER ARAŞTIRMASINDAN BULGULAR

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.

Keywords

Vergi Uyumu, Din ve Vergi, İslam Dini, Dünya Değerler Anketi

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