Abstract This paper explores tax evasion attitudes and their association with religiosity in a religiously diverse context characterized by a weak tax administration. The study investigates linkages between tax evasion attitudes and religiosity levels from a new angle by comparing Christians and Muslims and examining the motives behind tax evasion. The results show that religiosity is not a major explanatory variable affecting tax evasion attitudes. Some demographic variables, such as income and education, seem to have more impact on tax evasion. Income was found to be a very important predictor of tax evasion, as it is negatively associated with all types of tax evasion. Education is only negatively correlated with tax evasion attitudes emanating from perceptions of injustices in the tax system (JSTE) but not with tax evasion attitudes emanating from self-interest (SITE). Religious affiliation seems to temper the relationship between religiosity and SITE but not JSTE. The findings also show that religiosity moderates the relationship between income and JSTE, but has no moderating role on SITE. The results are explained in light of the different religious views on tax evasion.

中文翻译：

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宗教信仰对黎巴嫩逃税态度的影响

摘要 本文探讨了在以税收管理薄弱为特征的宗教多元化背景下的逃税态度及其与宗教信仰的关联。该研究通过比较基督徒和穆斯林并检查逃税背后的动机，从一个新的角度调查逃税态度和宗教信仰水平之间的联系。结果表明，宗教信仰不是影响逃税态度的主要解释变量。一些人口统计变量，如收入和教育，似乎对逃税的影响更大。收入被发现是逃税的一个非常重要的预测因素，因为它与所有类型的逃税都呈负相关。教育仅与源于对税收制度不公正的看法 (JSTE) 的逃税态度呈负相关，而与源于自身利益 (SITE) 的逃税态度无关。宗教归属似乎缓和了宗教信仰和 SITE 之间的关系，但不是 JSTE。研究结果还表明，宗教信仰会调节收入与 JSTE 之间的关系，但对 SITE 没有调节作用。根据对逃税的不同宗教观点来解释结果。