Tax evasion and religiosity in the Muslim world: the significance of Shariah regulation

Nurunnabi, Mohammad

doi:10.1007/s11135-017-0471-1

Cited by 27 publications

(52 citation statements)

References 59 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Fisman and Wei (2004) found that tax evasion is increased by more than 3% for each 1% increase in the tax rate. Other studies also found a positive correlation between the marginal tax rate and tax evasion (Nurunnabi, 2018;Pappa et al, 2015). However, the prior studies found a mixed relationship between tax evasion and monetary freedom (inflation).…”

Section: Fiscal Freedom and Monetary Freedom (Regulatory Efficiency)mentioning

confidence: 92%

“…On the other hand, the psychological contract theory of tax evasion considers all the individuals as rational, but the concept of rationality is ambiguous as it depends on multiple factors. Considering the limitations of the existing theories of tax evasion, Nurunnabi (2018) proposed a theory called the socioeconomic theory describing tax evasion based on 'institutional infrastructure' (Pickhardt and Prinz, 2014) shown in Figure 1. He considered tax evasion as a complex process of multiple factors, including institutions, entities, individuals, and individual's tax-paying behaviour.…”

Section: Theory Literature Review and Hypotheses Developmentmentioning

confidence: 99%

“…They argued that the level of tax compliance falls when inflation progresses. But Nurunnabi (2018) showed that with increased inflation, tax evasion decreased in Muslim countries. Based on the above discussion, we can formulate the following hypothesis.…”

Section: Fiscal Freedom and Monetary Freedom (Regulatory Efficiency)mentioning

confidence: 99%

“…Other religions also stress to pay a fixed amount to the state and show rational behavior in this regard. Conducting a study on the impact of Shari'ah regulation on tax evasion in the Muslim world, Nurunnabi (2018) found that religiosity reduces tax evasion significantly. Similarly, Bose (2012) found a significant association between the ethics of Hinduism and tax evasion.…”

Section: Religious Faithmentioning

confidence: 99%

“…Many scholars have examined the impact of business freedom, property right, culture, GDP, inflation, good governance, ethics, and so forth on tax evasion (Nurunnabi, 2018;Zaman et al, 2019). Their studies are limited either with the economic factors or with the non-economic factors leading to tax evasion.…”

Section: Introductionmentioning

confidence: 99%

See 4 more Smart Citations

Public policies and tax evasion: evidence from SAARC countries

Islam

Rashid

Hossain

et al. 2020

Heliyon

View full text Add to dashboard Cite

In compliance with the socioeconomic theory, the study has strived to investigate the impact of economic and non-economic public policies on tax evasion using panel data of 7 SAARC countries covering the period from 1998 to 2015. The study has applied the ordinary least square with fixed effect and random effect models to analyze the data assembled. The result of the study implies that the higher the degree of economic freedoms, the lower the tax evasion. More specifically, the government policies about property rights, monetary freedom, fiscal freedom and investment freedom have a negative influence on taxpayers' choices of tax evasion while financial freedom result shows a positive effect on tax evasion. Additionally, there is a negative impact of public sector governance and religiosity on tax evasion, which implies the higher the public sector governance and the higher the religious faith amid the people, the lower the degree of tax evasion. The findings of the study are supposed to offer the governments, tax authorities, and research scholars the valuable insights into public policies for reducing the tax evasion to a significant extent.

show abstract

Section: Fiscal Freedom and Monetary Freedom (Regulatory Efficiency)mentioning

confidence: 92%

Section: Theory Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Section: Fiscal Freedom and Monetary Freedom (Regulatory Efficiency)mentioning

confidence: 99%

Section: Religious Faithmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Public policies and tax evasion: evidence from SAARC countries

Islam

Rashid

Hossain

et al. 2020

Heliyon

View full text Add to dashboard Cite

show abstract

State of art in tax evasion research: A bibliometric review

Mansour,

Ahmi,

Alkhuzaie

et al. 2023

Review of Education

View full text Add to dashboard Cite

This study presents an extensive bibliometric review of research publications on tax evasion using the Scopus database. Data analysis was conducted using Microsoft Excel, Open Refine, Harzing's Publish or Perish, and VOSviewer. Since 1998, there has been a continuous growth in the number of research papers published on tax evasion. The United States emerged as the most productive country in terms of published tax evasion studies. Specifically, Florida International University ranked first as the most active institution in publishing important articles related to tax evasion research. The Journal of Public Economics stands out as the most renowned journal in this field. However, it should be noted that this research relies on the Scopus database, which may have certain limitations that can influence the results. Moreover, this study acknowledges the crucial role of education in comprehending and combating tax evasion. It highlights the significance of educational institutions, such as Florida International University, in generating valuable research on tax evasion. By promoting education and raising awareness about the intricate nature of tax evasion, scholars and practitioners can make well‐informed decisions and formulate effective strategies to mitigate its adverse effects. To the best of the researcher's knowledge, this study represents the first extensive bibliometric analysis that offers a comprehensive overview of tax evasion research while recognising education's vital role in tackling this issue. Context and implicationsRationale for this studyA bibliometric study on tax evasion provides valuable insights into the existing literature, research trends and knowledge gaps, which can inform educational interventions and the development of effective strategies to promote tax compliance. It helps identify best practices and evidence‐based approaches to enhance tax education and assess the impact of education on tax compliance.Why do the new findings matter?The findings of a tax evasion bibliometric study are crucial for education as they inform and enhance educational initiatives. They provide insights into the existing research landscape, allowing educators to tailor their approaches and incorporate best practices. Ultimately, integrating the findings of a tax evasion bibliometric study into education enhances the effectiveness of educational efforts in reducing tax evasion.Implications for researchers and practitionersTax evasion bibliometric study has significant implications for researchers and practitioners in education. Researchers can benefit from identifying research gaps, exploring collaborative opportunities, and gaining methodological insights to advance knowledge in the field. For practitioners, the findings support evidence‐based decision‐making, enable the tailoring of educational interventions, and foster collaboration with researchers. The study promotes a stronger connection between research and practice, enhancing the effectiveness of educational efforts in addressing tax evasion. Ultimately, the implications of a tax evasion bibliometric study contribute to the development of evidence‐based strategies and interventions in the education sector.

show abstract

Tax morale: a global scoping review from the cultural approach to economics

Fonseca Corona

2024

Int Rev Econ

View full text Add to dashboard Cite

There is significant academic debate on how culture influences tax morale. The existing works in the field use several approaches, methods, and geographical outreaches. This article aims to present an up-to-date review of international literature on tax morale linked to cultural factors during the last twenty-five years (from 1998 to 2022). From the cultural approach to economics, this paper analyzes relevant scientific peer-reviewed articles following the extension for scoping reviews of the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA-ScR) and the Joanna Briggs Institute manual for scoping reviews. The selection process of sources of evidence yielded a total of sixty-six relevant empirical works. This review contributes to the literature on tax morale by revealing that there are scarce qualitative studies in the field; that it is necessary to develop more research focused on specific countries and regions within countries; and that more works should address how some particular cultural facets—like religion, ethnic identity, patriotism, or trust—individually affect tax morale.

show abstract

Tax evasion and religiosity in the Muslim world: the significance of Shariah regulation

Cited by 27 publications

References 59 publications

Public policies and tax evasion: evidence from SAARC countries

Public policies and tax evasion: evidence from SAARC countries

State of art in tax evasion research: A bibliometric review

Tax morale: a global scoping review from the cultural approach to economics

Contact Info

Product

Resources

About