ICAS Proceedings

ICAS Online Open-Access Proceedings Library


The problem of tax noncompliance is widely acknowledged as a massive phenomenon in many countries, especially in developing and least developing countries. Previous literatures indicate a number of factors that could possibly influence tax compliance behaviour. In regards to this, perception and attitude of taxpayers are among factors contributing toward compliance behaviour. Nevertheless, the attitude/view of Muslims towards tax has not been considered. Accordingly, the purpose of this paper is to discuss the theoretical link between the influence of Islamic religious perspective and tax compliance behaviour. Empirical evidence indicates that taxpayers are acting according to their belief and attitudes. This paper provided discussion of the Islamic perspectives about tax and relevancy of few theories in tax compliance behavioural studies. The paper concluded by urging future researchers to consider Muslim attitudes towards tax in their future tax compliance studies, particularly in any Muslim-majority community

Keywords: Tax compliance behaviour, Islamic religious perspective, attitudes

ICAS Online Proceedings Library