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How does Spiritual Well-Being and Religious Attitude Influence Tax Compliance? Evidence from Turkiye

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  • Süleyman Dikmen
  • Hüseyin Güçlü Çiçek
  • Işil Kaya

Abstract

Tax compliance is of critical importance for governments seeking to provide public services in a sustainable manner and to ensure economic stability. Consequently, a comprehensive analysis of the factors influencing individuals’ attitudes towards taxes is imperative. In recent years, there has been an academic interest in the role of religion and spiritual values on tax compliance, in addition to traditional economic and legal factors. This tendency signifies that the nexus between individuals’ intrinsic value systems and their public obligations merits a more profound examination. This study aims to understand how this relationship works by examining the impact of spiritual well-being on religious attitude and the mediating role of religious attitude on tax compliance. In this study, the Mediation Analysis method was employed to examine the relationships between spiritual well-being, religious attitude and tax compliance. The data were collected through a structured questionnaire administered via face-to-face interviews with 375 self-employed taxpayers in Isparta, Turkiye. The study uncovers that spiritual well-being exerts a substantial influence on religious attitude, with religious attitude serving as a mediating factor in the relationship with tax compliance. The study’s distinctive nature lies in its empirical examination of the impact of spiritual well-being on tax compliance, a rare endeavor in the literature. The findings imply that spiritual values may play a pivotal role in enhancing tax compliance, particularly in societies characterized by robust religious beliefs. The study underscores the importance of incorporating religious and spiritual values into the development of strategies aimed at enhancing tax compliance by policymakers.

Suggested Citation

  • Süleyman Dikmen & Hüseyin Güçlü Çiçek & Işil Kaya, 2025. "How does Spiritual Well-Being and Religious Attitude Influence Tax Compliance? Evidence from Turkiye," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 11(2), pages 417-433.
    • Handle: RePEc:aiy:jnljtr:v:11:y:2025:i:2:p:417-433
    DOI: https://doi.org/10.15826/jtr.2025.11.2.209
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    References listed on IDEAS

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    1. Ali Reza Jalili, 2012. "The Ethics of Tax Evasion: An Islamic Perspective," Springer Books, in: Robert W. McGee (ed.), The Ethics of Tax Evasion, chapter 0, pages 167-199, Springer.
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    Keywords

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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • Z12 - Other Special Topics - - Cultural Economics - - - Religion

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