Religiosity and tax compliance: The case of Zonguldak

With the increase in the importance of taxes, which are the biggest income item of the states, the concept of tax compliance, that is, the payment of taxes on time and as necessary, becomes important. The effects of religiosity, which is defined as people's reflection of their religious beliefs on their lifestyles, on tax compliance and the relationship between them are seen in the studies. The fact that a large part of the population in Turkey is Muslim, that is, the majority of the population belongs to a single religious group, shows that religiosity may be in an important position in ensuring tax compliance in Turkey. In general, the studies conducted in Turkey have been carried out by considering all the factors affecting tax compliance, not tax compliance and religiosity in particular. This study will measure the tax compliance and religiosity levels of individuals living in Zonguldak province, and will contribute to the elimination of the gap in this area by statistically examining the differences in tax compliance according to their level of religiosity. The data of the study were obtained by applying the questionnaire method to 409 people in the central district of Zonguldak. SPSS program was used to evaluate the study data. As a result of the study, it was concluded that the level of religiosity of the participants in the central district of Zonguldak had a positive effect on their perspective on tax compliance.