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Journals / Kastamonu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2025 / Cilt: 27 Sayı: 2

The Moderating Effects Of Demographic Factors In The Relationship Between Religiosity And Tax Morale: Case of United States Of America

Dindarlık Ve Vergi Ahlakı İlişkisinde Demografik Faktörlerin Düzenleyici Etkisi: Amerika Birleşik Devletleri Örneği

Bahadır Sazak Doğan(TOKAT GAZİOSMANPAŞA ÜNİVERSİTESİ)0000-0002-5215-287X
Murat Yıldırım(TOKAT GAZİOSMANPAŞA ÜNİVERSİTESİ)0000-0002-0204-6446
Pages
817–834
Publication Date
2025-12-29
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

In the research data, marital status is evaluated in six categories, and the results show that religiosity has a significant effect on tax morale only among married individuals.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Tax morale, defined as the intrinsic motivation to pay taxes, is an important factor that helps states achieve their desired tax revenue level.
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Key Findings & Data:The data for this study, which focuses on the United States of America (USA), was obtained from the 7th Wave of the World Values Survey (WVS).
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Conclusion & Impact:In the research data, marital status is evaluated in six categories, and the results show that religiosity has a significant effect on tax morale only among married individuals.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:Vergi Ahlakı · Dindarlık · Demografik Faktörler

Abstract

Tax morale, defined as the intrinsic motivation to pay taxes, is an important factor that helps states achieve their desired tax revenue level. This research aims to develop a model to determine the potential effect of religiosity on tax morale and to asses whether demographic variables change the direction or intensity of this effect. The data for this study, which focuses on the United States of America (USA), was obtained from the 7th Wave of the World Values Survey (WVS). The findings show that religion explains tax morale in a statistically significant way. The moderating variables of this relationship are gender, age, and marital status. The causal relationship between religiosity and tax morale was significant for males but not for females; however, the moderating role of gender was not detected by the critical ratio value. In the research data, marital status is evaluated in six categories, and the results show that religiosity has a significant effect on tax morale only among married individuals. Unlike the other demographic variables, age is measured as a continuous variable. The analysis further showed that age does not have a moderating effect.

Özet

Vergi ödemeye yönelik içsel motivasyon olarak tarif edilen vergi ahlakı, devletlerin arzu ettikleri vergi hasılat düzeyine ulaşmalarında önemli konuma sahip unsurlardan bir tanesidir. Bu araştırma, dinin vergi ahlakı üzerine olası etkisini ve demografik değişkenlerin bu etkinin yönünü ya da şiddetini değiştirip değiştirmediğini belirleyebilmek adına model geliştirmeyi hedeflemektedir. Amerika Birleşik Devletleri (ABD) odaklı bu araştırmanın verisi, World Values Survey (Dünya Değerler Anketi/DDA) 7. Dalgadan elde edilmiştir. Analiz bulguları dinin vergi ahlakını istatistiksel olarak anlamlı olarak açıkladığını göstermiştir. Bu ilişkinin düzenleyici değişkenleri cinsiyet, yaş ve medeni durum olarak ele alınmıştır. Dinin vergi ahlakına olan nedensel ilişkisi erkeklerde anlamlı iken kadınlarda anlamsız çıkmış olup kritik oran değerince cinsiyetin düzenleyici rolü tespit edilememiştir. Araştırma verisinde medeni durum, altı kategoride değerlendirilmiş olup analiz bulguları sadece evli bireyler kapsamında dindarlığın vergi ahlakı üzerinde anlamlı bir etkisinin olduğunu göstermiştir. Yaş değişkeni ise diğerlerinden farklı olarak araştırma verisinde sürekli değişkendir. Bu durumda da yapılan analiz sonuçları da yaşın düzenleyici bir etkisinin olmadığını bildirmiştir.

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Cite This Article

Doğan, B. S., Yıldırım, M. (2025). The Moderating Effects Of Demographic Factors In The Relationship Between Religiosity And Tax Morale: Case of United States Of America. Kastamonu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt: 27 Sayı: 2, 817–834. https://doi.org/10.21180/iibfdkastamonu.1732352

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