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  • 标题:Religious factors on tax non-compliance: evidence from Libyan self-employed
  • 本地全文:下载
  • 作者:Fareg Mustafa Abodher ; Fareg Mustafa Abodher ; Zaimah Zainol Ariffin
  • 期刊名称:Problems and Perspectives in Management
  • 印刷版ISSN:1727-7051
  • 电子版ISSN:1810-5467
  • 出版年度:2020
  • 卷号:18
  • 期号:1
  • DOI:10.21511/ppm.18(1).2020.24
  • 语种:English
  • 出版社:LLC "CPC "Business Perspectives"
  • 摘要: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.
  • 关键词:Islamic perspective;Islamic religiosity;Libya;tax non-compliance
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