Sense of Belonging to the State as a Predictor of Tax Morality among Self-Employed Haredi Individuals in Israel

Abstract

This study addresses the issue of tax morality among the Ultra-Orthodox Jewish self-employed population in Israel, a minority group whose unique socio-cultural dynamics have not been sufficiently examined in the field of tax morality research. Understanding tax morality within this community is crucial for both academic discourse and practical policy-making, as it can inform tailored interventions that consider the specific characteristics of minority populations. While existing literature has largely focused on the economic factors influencing tax morality, this research explores non-economic factors related to the individual, society, and the state. The population sample for this study was acquired using a snowball sampling strategy, wherein questionnaires were distributed to self-employed individuals from the Ultra-Orthodox community in Israel. The findings reveal that a sense of belonging to the state is the most significant predictor of tax morality. Additionally, it was found that this relationship varies across different age groups. The study provides a more nuanced understanding of tax morality within the community, contributing to the existing literature by highlighting the importance of social and civic factors in tax compliance decisions, particularly among minority groups. The practical implications suggest that fostering a sense of belonging could be an important way to enhance tax morality, especially among younger individuals. This research examines the interactions between factors influencing tax morality and serves as a basis for future studies aimed at understanding the complex dynamics shaping tax morality in minority communities.