Religious factors on tax non-compliance: evidence from Libyan self-employed
| Autor: | Fareg Mustafa Abodher, Zaimah Zainol Ariffin, Natrah Saad |
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| Jazyk: | angličtina |
| Rok vydání: | 2020 |
| Předmět: | |
| Zdroj: | Problems and Perspectives in Management, Vol 18, Iss 1, Pp 278-288 (2020) |
| Druh dokumentu: | article |
| ISSN: | 1727-7051 1810-5467 |
| DOI: | 10.21511/ppm.18(1).2020.24 |
| Popis: | Tax non-compliance phenomenon has become a key issue for developing countries such as Libya because it hinders taxpayers from contributing effectively to the economy. Previous literature refers to diverse socio-psychological factors that influence tax non-compliance behavior. Nevertheless, there is a lack of study on the influence of religious factors on tax non-compliance. Therefore, the current study empirically examines the impact of Islamic perspective and Islamic religiosity on tax non-compliance behavior among self-employed taxpayers in Libya. A quantitative method using a questionnaire is utilized to collect the data. Structural equation modeling was employed using PLS. This study provides empirical evidence that Islamic perspective and Islamic religiosity have a significant positive relationship with tax non-compliance among Libyan self-employed. Theoretically, the findings have extended the body of knowledge by providing empirical evidence on the effect of religious factors on tax non-compliance. Practically, the study provides fruitful insights for policymakers and government officials to consider these factors as crucial while formulating taxation policies to minimize the phenomenon of tax non-compliance among Libyan individual taxpayers and, hence, increase government revenue. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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