Religion and corporate tax compliance: evidence from Chinese Taoism and Buddhism

The Effect of Technology and Spirituality Dimensions on Taxpayers’ Compliance During COVID-19

“…Spirituality has an important role in making taxpayers responsible for their tax obligations. Reference [23] in his/her study also stated that companies located in areas with strong religious and spiritual teachings would have better tax compliance. Nevertheless, in accordance with the study [19] and [24], spirituality does not have a role in increasing tax compliance.…”

Islamic Religious Atmosphere and Audit Pricing: Evidence from Iran

“…(2012) to measure the religious atmosphere in different regions is limited to three general questions. The empirical findings of Wang and Lu (2020) also suggest that Chinese companies located in regions with a higher religious atmosphere had higher tax compliance by measuring the religious atmosphere of the local community in which the company is located using the distance between the temples and the location of the company. Ma et al.…”

“…Furthermore, religion is considered an important institution affecting the economic behavior of firms and business practices of both developed and developing countries in the Middle East and North Africa (MENA) region (e.g., Alalmai et al., 2020; Jamali et al., 2020; Leventis et al., 2018; McGuire et al., 2012). Prior accounting and auditing research (Dyreng et al., 2012; Leventis et al., 2018) has revealed that religiosity significantly influences corporate reporting irregularities (McGuire et al., 2012), tax compliance (Wang & Lu, 2020), earnings management (Kanagaretnam et al., 2015), accounting conservatism (Ma et al., 2020), and audit going‐concern opinions (Omer et al., 2018). In particular, most recent studies (Gul & Ng, 2018; Leventis et al., 2018) addressed the impact of religious adherence on audit pricing, and found that in the United States, the number of adherents relative to the total population in a particular county reduces the audit fees there.…”

Tax motivation of entrepreneurs in five voivodeships in Poland – research results

“…The tax motivation is understood precisely as the taxpayer's internal willingness to pay taxes. The literature review indicates that tax motivation depends on number of factors including: impact of religion-regardless of the type of religion-and the level of spirituality (Alkhatib et al, 2019;McGee and Benk, 2019;Carsamer and Abbam, 2020;Yuniarta and Purnamawati, 2020;Khalil and Sidani, 2020;Silveus and Stoddard, 2020;Calhoun, 2021;Ishak and Ali, 2021;Kurt and Kurt, 2021;Rahmawati and Dwijayanto, 2021;Wang and Lu, 2021), feeling fairly treated by the tax system and officials (Gerger et al, 2014;Niesiobędzka, 2009), level of knowledge about the operation of tax systems (Kassa, 2021;Kushwah et al, 2021;Newman and Nokhu, 2018;Timothy and Abbas, 2021), tax conscience (Fotiadis and Chatzoglou, 2021), tax discipline (Alm and Torgler, 2006), financial situation (Bejaković and Bezeredi, 2019), trust in public authorities (Alm and Torgler, 2006;Feld and Torgler, 2007;Filippin et al, 2013;Frey and Torgler, 2007), culture (Olaniyi and Akinola, 2020;Alm and Torgler, 2006;Nerre, 2008;D'Attoma, 2018;Feld and Torgler 2007;Feld et al 2008;Kountouris andRemoundou, 2013, after: Horodnic, 2018), gender (Alm and Torgler, 2006;Torgler and Murphy, 2014;Chan et al, 2018;Cyan et al, 2016;…”

“…Inherent in the obligation to pay taxes is the aspect concerning the tax incentives of entrepreneurs. Many factors influence the motivation to pay taxes by people who run their own business, inter alia: religion (Alkhatib et al, 2019;Carsamer and Abbam, 2020;Yuniarta and Purnamawati, 2020;Khalil and Sidani, 2020;Silveus and Stoddard, 2020;Calhoun, 2021;Ishak and Ali, 2021;Rahmawati and Dwijayanto, 2021;Wang and Lu, 2021), geographical location (Gomułowicz and Mączyński, 2012;Newman and Nokhu, 2018;D'Attoma, 2018) or level of tax awareness (Newman and Nokhu, 2018;Pasternak-Malicka, 2013). Research on the impact of geographical location on taxpayers' behaviour indicates that there are differences between people from different parts of a particular country.…”