The obligation of the government to provide public services raises the need for tax revenues. As the production factors increase mobility due to globalization, tax revenues have become even more critical. In this process, there has been an increase in the studies that analyze economic and behavioral factors that have an influence on tax revenue performance. In this study, the relationship between religion and tax revenues has been examined by panel data method using dummy variables for world religions. In countries with the highest Christian Protestant population have been found that their tax revenues are increasing. However, in countries where the population is predominantly Orthodox and Muslim, the tax revenues are decreasing due to various reasons.