Determinants of tax compliance in ethiopia pdf. 7176/RJFA/10-21-02 Publication date: November 30 th 2019 1.

Determinants of tax compliance in ethiopia pdf. The findings demonstrated that factors such as .

Determinants of tax compliance in ethiopia pdf Significance of the study Determinants of Tax Compliance - Free download as PDF File (. Hence, the objective of this study is to examine factors that influence tax payer’s voluntary compliance behavior in Self Assessment System (SAS). OECD. 1. In the Ethiopian government five year Growth and Transformation Plan, it has been clearly stated that efforts will be geared towards promoting compliance and equipping tax collection institutions with adequate enforcement power which will further boost revenue mobilization at federal and regional levels. For example, Lemesa (2007) tried to investigate determinants of taxpayers’ Jan 1, 2017 · Ababa: Pathfinder International/Ethiopia Determinants of Tax Compliance Behavior in Category “C” Business Income Tax Payers in Gozamen District, East Gojjam Zone, Ethiopia 2019 English Tax Revenue Trends, 1990-2016 Tax compliance literature has indicated that there are many factors such as, social, psychological, economic, demographic and institutional factors that have an impact on compliance behavior of taxpayers. complexity of tax system, probability of detection, tax ra tes, penalty, tax evasion, peer influence group and tax knowledge are factor that significantly a ffect determinates tax compliance behavior. Nine tax compliance determinants were examined; the examined tax compliance determinants were: probability of being audited; perception of government spending; perception of equity and fairness; penalty, financial constraint; changes to current government policies; referral group; the role of the tax Therefore, this study examines tax compliance and its determinants in Kaffa, Bench Maji and Sheka Zones category 'B' business income tax payers, Ethiopia. The objective of the study was to identify determinants of tax revenue such sectors of economy like agriculture, industry and service, FDI, inflation rate, interest rate, per capita income and trade openness. The target population of the study was Jun 12, 2020 · This study sought to identify the determinant of tax compliance in Ethiopia, specifically focusing on Micro and Small business enterprises operating in the Gurage zone. The study results from the survey conducted in study area using 290 respondents, indicate that tax compliance was influenced by the probability of being This study is conducted with the main objective of analyzing the empirical relationship between tax compliance behaviour and its determinants in South Gonder Zone of the Amhara region. Accordingly, using one-way ANOVA, two samples and one sample T-test, this study examined the determinants of tax compliance behavior in Ethiopia particularly in Bahir Dar city administration. Different factors affect tax compliance behavior in different ways. Keywords: Determinant, Logit model, Tax Compliance DOI: 10. To do this the researcher took out 346 samples from the total 2580 This study was conducted with the aim of investigating the determinants of tax compliance for the case of Jimma zone category ‘A’ taxpayers. Survey conducted using primary data collected from 185 sample tax payers’ and secondary data collected form published and unpublished documents. 7176/RJFA/10-21-02 Publication date: November 30 th 2019 1. In Ethiopia, tax mobilization was also the lowest among sub-Saharan African countries and … Expand To further the understanding of tax compliance behavior in Ethiopia, this study examined the determinants of tax compliance behavior found in Dire Dawa Administration using behavioral model. This paper attempted to reveal determinants of taxpayers’ compliance with the tax system. Research Hypotheses H1: There is a positive relation between age and tax compliance. To do this, data was collected with the aid of structured questionnaires, administered to 311 respondents using proportionate simple random sampling procedure. a comparatively low degree of tax compliance; therefore, Ethiopia’s tax compliance/noncompliance is an impor-tant topic. The response May 22, 2022 · The perception of equity and level of income found to be the major determinants of tax evasion followed by and fines and penalties and gender with tax compliance. Assessment of tax audit practice in Hawassa city administration Revenue Authority, Hawassa University. Niway, A. (2014). The objectives were specifically to identify determinants and challenges of tax compliance behavior of taxpayers in Ethiopia. ipseeta satpathy3, dr. 7176/RJFA/10-21 Apr 15, 2023 · Tax revenues are important income sources for governments in most countries. Authors used a cross-sectional survey method of research design. Iiste. 2022. Tax The tax compliance determinants associated with economic done on tax compliance in Ethiopia. c. This study also examined the mediating effect of tax awareness on the above relationships. The findings demonstrated that factors such as Therefore, for the purpose of this study, tax non-compliance is defined as failure to comply with tax laws and/or report incorrect income, the act of claiming incorrect deductions and exemptions and/or paying the incorrect amount of tax beyond the stipulated time frame. 3. 2. Apr 15, 2023 · This quantitative study investigates the taxpayers' perceptions of tax evasion. The data was collected using structured questionnaire. Master Thesis. txt) or read online for free. This paper attempts to investigate the determinants of tax payers’ voluntary compliance with taxation in East Gojjam. According to Palil and Mustapha (2011) tax compliance can also This study aimed to investigate determinants of tax compliance in Ethiopian Revenue and Customs Authority (ERCA) the case of Hawassa Branch. Taxes are the most important sources of the government that make it possible to finance infrastructure, investment, and the Determinants of Value Added Tax Revenue Performance in Ethiopia: Ethiopian Revenue Authority at Jimma Town. Taxes are the most important sources of the government that make it possible to finance infrastructure, investment, and the provision of services for citizens. Hypotheses In order to achieve the objectives of the study; the determinants of tax compliance and how these determinants relate with tax compliance, the following literature driven hypotheses have been tasted: H1_Tax knowledge is positively correlated with tax compliance H2_Simplicity of tax system is positive correlated with tax compliance H3 Determinants of Business House Rental Income Taxpayers' Compliance with Tax System in Afar Region, Northeast Ethiopia December 2022 DOI: 10. Policy, 9 (1), 47-71. For instance, Mohammed and Sebhat (Citation 2019) examined Ethiopia’s tax compliance and its drivers. The objectives were specifically to identify determinants and challenges of tax compliance … Expand determinants of tax compliance in Mekelle city, Ethiopia. Determinant of Tax Revenue Effort in Sub-Saharan African Countries: A Stochastic Frontier Analysis. deepak kumar singh2, dr. The country’s tax mobilization was also the lowest among most African countries and thus, identifying the factors that determine tax compliance behavior has been open for empirical investigation. This paper investigates the determinants of tax compliance behavior among large corporate taxpayers in Ethiopia. Necessary data for the study were gathered via questionnaire and reviewing necessary documents. Results of the study the feasibility test model (F test) shows that the independent variable (the awareness of tax, the tax administration of the modern sisem and tax penalties) influential and significantly to the dependent variables (compliance with tax payers). 15826/jtr. The evidence is enacted regulation for the collection of tax purpose by Atse Zeryacob (Chamber of Commerce, September,1996). To this end, the author used mixed research approach. Determinants Of Tax Revenue In Ethiopia. Mar 7, 2019 · This study examined the determinants of tax compliance behaviour under the self-assessment scheme in Nigeria. Based on this fact the necessary data were collected using standard questionnaire administered randomly from the tax payers. But, they can’t do this because Mar 16, 2023 · The major challenges of tax compliance in Ethiopia are the complexity of the tax system, inefficiency of tax authorities, lack of tax knowledge and awareness, negative perception of taxpayers, a This paper attempts to investigate the determinants of tax payers’ voluntary compliance with taxation in East Gojjam. Tax Compliance There is no universally accepted single definition given to the term tax compliance. It imposes a personal obligation on the people to pay the tax if they are liable to pay it (Parameswaren, 2005). Some of these are Tilahun & Yidersal (2014)examined determinants of tax compliance behavior in Ethiopia the case of Bahirdar city taxpayers. 121 The focus of paper is to identify determinants of tax revenue in Ethiopia by using a secondary data and multiple variables regression model. pdf), Text File (. may inform policymakers about the determinants of non-tax compliance behavior of tax payers in the Hosanna town and helps to formulate better policy decisions related to non- tax compliance behavior. Nowadays the roles of governments have been increasing and because of this they must have to collect more tax revenues. The objective of this study was to identify the determinants of tax payers’ … Expand policymakers about the determinants of voluntary compliance behavior of tax payers in the region and helps to formulate better policy decisions related to voluntary tax compliance. The literature on tax compliance is rather substantial in finding a wide range of factors that impact tax compliance behavior (Kostritsa & Sittler, 2017). Empirical research on determinants of tax behavior has shown Therefore, researcher recommended, the outcomes of the study may inform policymakers about the determinants of non-tax compliance behavior of tax payers in the Hosanna town and helps to formulate better policy decisions related to non- tax compliance behavior. To further the understanding of tax compliance behavior in Ethiopia, this study examined the determinants of tax compliance behavior found in Dire Dawa Administration using behavioral model. However, gender& age and perception of the r ole of government have no significant impact on tax compliance behavior. The four categories are 1) economic factors (tax rates, tax audits determine tax compliance behavior has been open for empirical investigation. Given the scaled ranking information of the dependent variable (tax compliance), an ordered probit was applied to examine determinants of tax compliance in Mekelle city, Ethiopia. Accordingly, using one-way ANOVA, two samples and one sample T- test, this study examined the determinants of tax compliance behavior in Ethiopia particularly in Bahir Dar city administration. the main question that was trying to answer during this paper was “why do taxpayers evade taxes?” The study was designed to spot the determinants Mar 3, 2019 · To further the understanding of tax compliance behavior in Ethiopia, this study examined the determinants of tax compliance behavior found in Dire Dawa Administration using behavioral model. , & Leykun, F. Then second reviews of theoretical and empirical literature on the determinants of tax compliance are presented. Therefore, this study examines tax compliance and its determinants in Kaffa, Bench Maji and Sheka Zones category ‘B’ business income tax payers, Ethiopia. 2. The information randomly collected from299 was analyzed using both descriptive statistics and multiple regressions Model. Jan 1, 2020 · On the contrary, tax rate, audit probability, social norm, compliance cost and sex are identified as statistically significant negative determinants of tax compliance behavior in the study area. The target population of the study was category “A” tax payers of Jan 1, 2018 · 2014. Accordingly, using one-way ANOVA, two samples and one sample T- test, this study examined the determinants of tax compliance behavior in Ethiopia Mar 16, 2023 · Abstract This review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. It hinders socio economic and political aspects of every country whether it Alamirew, A. Feb 21, 2019 · This paper has investigated the empirical research by exploring the factors of compliance decision. Keywords: Tax Non- Compliance Behavior, Tax Payers, Ethiopia DOI : 10. m patnaik4 Jun 1, 2010 · Tax compliance attitude is influenced by demographic, individual, social, institutional and economic factors. To reduce the act of tax evasion or the inclination to evade, the findings of this study has many policy implications for enhancing tax compliance from Ethiopian points of view. Determinants of Tax Compliance Behavior in Ethiopia: The Case of Bahir Dar City Taxpayers. The findings show that age, sex, penalty, audit, simplicity, fairness and government perception were found to Accordingly, using one-way ANOVA, two samples and one sample T-test, this study examined the determinants of tax compliance behavior in Ethiopia particularly in Bahir Dar city administration. Studies those are empirical. A Thesis submitted to the School of Graduate Studies of Jimma University in Partial Fulfillment of the Requirements for the Award of the Degree of Master (MSc) in Accounting and Finance. Keywords: Ethiopia, Evasion, Determinant, Self Assessment System, Voluntary Tax compliance 1. Jan 1, 2019 · Download Citation | On Jan 1, 2019, Manchilot Tilahun published Determinants of Tax Compliance: a Systematic Review | Find, read and cite all the research you need on ResearchGate This study found that tax penalties and fines on taxpayers found 34 Dereje Lemma Lalisho and Muluget Abuye: Determinants of Turnover Tax (ToT) Tax Collection Effectives in Ethiopia: The Case Hosanna Town that significantly affect turnover tax collection compliance and the coefficient of the regression is negative (β=10. Thus, the objective of this study is to identify the determinants of tax compliance … Expand AI-generated Abstract. Journal of Economics and Sustainable Development, 5(15), 2222–1700. Tax revenue in Ethiopia was below the average of sub Saharan African countries. This review study aims to evaluate taxpayers’ tax compliance beha-vior in Ethiopia and serves as a cue for additional investigation. This study employs empirical investigation to explore the May 21, 2020 · This study aimed to investigate determinants of tax compliance in Ethiopian Revenue and Customs Authority (ERCA) the case of Hawassa Branch. Determinants of tax compliance in Ethiopia. The result also indicates that import and exchange rate are important determinants of tax revenue in the long run in Ethiopia but they are insignificant. This finding demonstrates Oct 28, 2024 · Policymakers and tax authorities in developing countries face challenges in comprehending the determinants of tax-compliance behavior. Introduction Many countries have adopted the self-assessment system This document is a thesis submitted by Endashaw Demle to the Addis Ababa University College of Business and Economics in partial fulfillment of the requirements for a Master of Science degree in Accounting and Finance. Specifically, first we provide the definition of tax compliance. Compliance Risk Management Managing and Improving Tax journal of critical reviews issn- 2394-5125 vol 7, issue 11, 2020 4391 determinants of tax evasion in ethiopia mesele kebede manaye1, dr. The thesis investigates the determinants of tax evasion among Category "A" taxpayers in Addis Ababa's Bole Sub City. Tesfaye, A. To do this, data Determinants of Tax Administration Efficiency in Addis Ababa Revenue Authority: In the Case of Selected Small Taxpayer’s Branch Offices By Menderin Amanuel A Thesis Submitted to St. Maintenance cost and time, higher compliance costs are also fund to be among the major problem of the tax payers. The country’s tax mobilization was also the lowest among most African countries and thus Keywords: Determinants of tax compliance, Gondar, tax compliance, taxpayers 1. of tax law, their attitudes towards the government and taxation, culture, personal norms, perceived social norms and fairness, as well as motivational tendencies to comply are determinants factors shaping tax behavior (Kirchler, 2007). There are several definitions of tax compliance. Jun 4, 2020 · This study is designed to investigate the determinants of tax compliance in a case of category “C” business profit taxpayers in Nekemte town. Therefore, researcher recommended the efforts made to improve taxpayer’ perception on government spending, so as to improve voluntary tax compliance and consequences improve government revenue generation. 4. 2189559) Abstract This review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. because of the shortage of full tax compliance, government budgets are unbalanced in most countries, and therefore the gap between revenue and expenditure is increasing. To achieve the designed objectives the study employed a quantitative approach. Retrieved from Www. 1 Definition of Tax Compliance Tax compliance has been defined in various ways by various authors. 1 Introduction Tax payment is based on taxpayer self-assessment and voluntary compliance In modern revenue Ethiopia. To examine the nature of relationship between taxpayers’ compliance and the respective determinants. Despite the fact that tax is an important stream of revenue for government of any country, there is tax avoidance and tax evasion which are constraints serving as a bottlenecks for efficient tax collection performance. Determinants of Tax Compliance in Ethiopia: Empirical Evidences Tax compliance behavior is not simple May 1, 2014 · Tax compliance issue is a major problem in revenue generation by the federal government in African countries. and Yidersal, D. The objective of this study was to identify the determinants of tax payers’ voluntary compliance with taxation in the study area. H7. Tilahun, A. BY: TOLESA FAYERA (RM 0292/11) JIMMA UNIVERSITY H5: There is a positive relationship between income tax compliance and tax knowledge. To reduce the act of tax evasion Hypotheses In order to achieve the objectives of the study; the determinants of tax compliance and how these determinants relate with tax compliance, the following literature driven hypotheses have been tasted: H1_Tax knowledge is positively correlated with tax compliance H2_Simplicity of tax system is positive correlated with tax compliance H3 Dec 1, 2016 · This sub-section provides a detailed summary of empirical findings on the determinants of voluntary and non-voluntary tax compliance. Journal of Economics and Sustainable Development Vol. Additionally, the interaction between trust and power has a more significant effect on enforced tax compliance. Key Words: Revenue Authority, Tax Compliance, Business Taxpayers Loo (2006), tax compliance determinants are classified in four categories based on an interdisciplinary perspective representing a wider perspective of tax compliance determinants compared to other researchers. H6. Studies that examine the tax compliance factors b. For instance, it has been defined as compliance or acting in accordance with reporting of fairness in the distribution of income tax burdens. Mar 6, 2016 · Tax revenue in Ethiopia has been low throughout the study period (1974 to 2013). Mar 16, 2023 · 2. But, they can’t do this because Aug 25, 2015 · This paper aims at providing a review of the factors that determine taxpayer compliance from a social marketing point of view. Introduction Tax compliance is defined as the accurate reporting of income and claiming of expenses in accordance with the stipulated tax laws (Noor and Jeyapalan, 2013). It includes statements of declaration and certification section reviews previous literature in tax compliance. Tadesse & Goitom (2014) examined determinants of taxpayers’ compliance with the tax system The purpose of this paper is to empirically investigate how tax education and demographic factors (gender, age, education level, income level, and religion) influence tax compliance attitude in Ethiopia where tax mobilization is the lowest among most African countries. Determinants of voluntary tax compliance behavior in self - assessment system: Evidence from SNNPRS, Ethiopia. A total of 384 Tax compliance attitude is influenced by demographic, individual, social, institutional and economic factors. Tax payer’s voluntary compliance with the tax system influenced by economical, institutional, social, individual and demographic variables. There are some studies conducted on tax compliance in Ethiopia. Dec 1, 2023 · Tax evasion is a major obstacle that highly affects tax revenue which the government consumes to support its activities. A combination of both stratified and simple random sampling techniques were used to select the sample tax Tax compliance attitude is influenced by demographic, individual, social, institutional and economic factors. The result revealed that in income found to be the major determinants of tax evasion followed by and fines and penalties and gender with tax compliance. (2015). Survey conducted using primary data collected from 185 Thus, these factors should be given due consideration to enhance tax payers’ compliance behavior and improve government’s revenue collection in Ethiopia. Numerous research on tax compliance in Ethiopia has been conducted. Determinants of Tax Compliance in Ethiopia: Empirical Evidences Tax compliance behavior is not simple phenomena. By distributing total of 384 questionnaires to category A sample taxpayers, the study try to explore the main determinants of tax compliance. Improved tax compliance boosts the revenues available for supporting public services without increasing the current tax burden on compliant tax payers. But, they can’t do this because tax in Ethiopia, traced back before Atse Zeryacob. Oct 28, 2024 · Tax compliance is an issue in which scholars worldwide are interested. Hence, the main focus of a modern revenue administration is to manage tax compliance so that relatives) was negatively significantly affect tax compliance. Jan 1, 2019 · PDF | On Jan 1, 2019, Wondimu Sebhat and others published Analysis of Tax Compliance and Its Determinants: Evidence from Kaffa, Bench Maji and Sheka Zones Category B Tax Payers, SNNPR, Ethiopia Oct 28, 2024 · Tax compliance is an issue in which scholars worldwide are interested. Tax collection improvement to some extent was occurring from one regime to another. The study is conducted by using primary data collected from category “A” and “B” tax payers. 7176/RJFA/11-5-03 Publication date:March 31 st 2020 1. 5. Behavior in Ethiopia a. The study was conducted with the aim of identifying factors of compliance in Gondar city by adopting an explanatory research design by employing simple random sampling to select the The result also indicates that import and exchange rate are important determinants of tax revenue in the long run in Ethiopia but they are insignificant. (2004). Tax compliance is important for governments since tax is the essential source of their revenue in developing as well as developed countries. 1080/23322039. Determinants of Tax Compliance Behavior in Ethiopia: The Case of Bahir Dar City Taxpayers In the Ethiopian government five year Growth and Transformation Plan, it has been clearly stated that efforts will be geared towards promoting compliance and equipping tax collection institutions with adequate enforcement power which will further boost Mar 1, 2020 · This study is conducted with the main objective of analyzing the empirical relationship between tax compliance behaviour and its determinants in South Gonder Zone of the Amhara region. A study by Adimassu and Jerene (2016) has assessed the This study aimed to investigate determinants of tax compliance in Ethiopian Revenue and Customs Authority (ERCA) the case of Hawassa Branch. Ordered Logistic regression, one-way ANOVA, two samples and one sample Ttest are used in this study in examining the Jun 1, 2020 · The study investigate the five key determinants of voluntary tax compliance from existing literature and previous studies which include Demographic factors, Economic factors, Institutional factors Keywords: Determinant, Logit model, Tax Compliance DOI: 10. There is a negative relationship between tax compliance and Complexity of the Tax System. This is because identifying why taxpayers comply or do not comply with the law may assist the taxing body in creating tax rules and strategies to increase income and minimize administrative costs. Keywords: Tax Non- Compliance Behavior, Tax Payers, Ethiopia DOI: 10. 5, No Determinants of tax compliance behavior in Ethiopia: The case of Bahir Dar city taxpayers TA Tehulu, YD Dinberu Journal of Economics and Sustainable Development 5 (15), 268-280 , 2014 (tax compliance), a multiple linear regression model was applied to examine determinants of tax compliance in Wolaita Sodo and Tercha Town, Ethiopia. 8. Studies conducted by using tax compliance as a dependent variable and c. Dec 1, 2019 · In Ethiopia, as in some other developing countries, tax noncompliance is a serious challenge facing income tax administration and hindering tax revenue performance. The study results from the survey conducted in Mekelle using 102 respondents, indicate that tax compliance was influenced by the probability of being audited, financial constraints, and changes in government policy. A non-random stratified sampling technique was used to evaluate taxpayer behaviour. The voluntary compliance behavior of the taxpayers is determined by various factors and identifying these factors and treating them accordingly should be the central premises of any tax system in order to maintain voluntary compliance at Second, only papers that met the following criteria qualified for final inclusion in this review: (1) papers examining the determinants of tax compliance or evasion (2) papers that used tax compliance or evasion as the dependent variable (3) papers that are empirical based on data from taxpayers (individuals or organizations) as its subjects. Building on the above, tax compliance and tax accounting have been radically changing in most countries worldwide (Colon & Swagerman, 2015), while tax audit is currently at a crucial stage, because the overall economic growth and increasing regulation all stand to contribute The major problems faced by the tax payers are unallowable expenses due to the problem of ETRs suppliers and the lack of consistency and transparency in imposing penalty for tax personnel. 2023. Introduction It also adds knowledge on methodology of tax compliance study of Sub-Saharan countries by using Choice Dilemma Questioner Approach for the measurement/control of tax payers’ influential factors and use of Behavioral Tax Compliance model. The main objective of this study is to empirically examine the major determinants of tax revenue in Ethiopia for the period ranging from 1975-2013, using Johansen maximum likelihood co-integration approach. In particular, the effect of tax compliance on both tax knowledge and tax morale was examined. As a result, tax compliance has been a significant area of research in numerous emerging nations. b. , & Wondwossen, J. The study is conducted by using primary data collected from category "A" and "B" tax payers. Corpus ID: 55206598; Determinants of Tax Compliance Behavior in Ethiopia: The Case of Bahir Dar City Taxpayers @article{Tehulu2014DeterminantsOT, title={Determinants of Tax Compliance Behavior in Ethiopia: The Case of Bahir Dar City Taxpayers}, author={Tilahun Aemiro Tehulu}, journal={Journal of economics and sustainable development}, year={2014}, volume={5}, pages={268-273}, url={https://api Feb 21, 2019 · This paper has investigated the empirical research by exploring the factors of compliance decision. (2020). To identify the most significant factor of the tax compliance. Keywords: Tax compliance, Determinants, Ordered logistic regression, Ethiopia. Mar 15, 2023 · (DOI: 10. To reduce the act of tax evasion or the inclination to evade, the (2014)examined determinants of tax compliance behavior in Ethiopia the case of Bahirdar city taxpayers. 2 Determinants of Tax Compliance Jackson and Milliron (1986) listed This shows that the percentage share of tax revenue to GDP of Ethiopia is still lower both to country’s target and Sub-Saharan standard. Data was obtained from 18 empirical studies published between 1985 Accordingly, using one-way ANOVA, two samples and one sample T-test, this study examined the determinants of tax compliance behavior in Ethiopia particularly in Bahir Dar city administration. This analysis shows that Ethiopian tax compliance is at a very low level. Hence, this study focused on the relationship between the perceptions of equity/fairness, strength of tax authority, lack of ability to pay, perceptions of government spending, enforcement of tax law, tax knowledge, complexity of Methods of analysis used was multiple linear regression analysis. Thus, the objective of this study is to identify the determinants of tax compliance attitude with taxation, case of category ‘A’ taxpayers in Gedeo Zone. 1 Introduction Tax payment is based on taxpayer self-assessment and voluntary compliance In modern revenue administration system. It is affected by economic determinants, institutional factors, social factors Jun 9, 2011 · Analysis of Tax Compliance and Its Determinants: Evidence from Kaffa, Bench Maji and Sheka Zones Category B Tax Payers, SNNPR, Ethiopia Abdu Mohammed Assfaw Wondimu Sebhat Economics, Business May 1, 2015 · Abstract This review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. Mar 31, 2020 · The study found that audit rate, attitude of tax payers, perception on equity of the tax system and benefit from the government as well as education are found to have statistically significant positive impact on the tax compliance behavior of category” A” and “B” tax payers in South Goder Zone. The tax evasion determinants were considered as institutional, economic, socio-psychological, and political and International Journal of Scientific and Research Publications, Volume 10, Issue 6, June 2020 ISSN 2250-3153 982 Determinants of Voluntary Tax Compliance (The Case Category A and B Taxpayers in Dire Dawa Administration) Netsanet Shiferaw*, Biniam Tesfaye ** * Department ** of Accounting and Finance, College of Business and Economics, Dire Dawa University, Ethiopia Lecturer, Department of In the above first chapter of the research an introduction about tax revenue in Ethiopia, statement of the problem for the research title determinants of tax revenue in Ethiopia, general and specific objects expected from the research conducted, scope the study for fifteen years, limitation of the study, and significance of the study was To identify the determinants of the tax compliance of taxpayers. Introduction Ta is a compulsory payment imposed by the government without expectation of direct return from the tax paid. Ejournal of Tax Research, 12(2), 433–452. It explores theoretical frameworks related to taxation, compliance obligations, and the perceptions of taxpayers regarding tax authority interactions. 3. The primary data is collected using structured questionnaire from 11 districts in the zone. According to Palil and Mustapha (2011) tax compliance can also The perception of equity and level of income found to be the major determinants of tax evasion followed by and fines and penalties and gender with tax compliance. There is a negative relationship between income tax compliance and Tax Rate. Analysis of Tax Compliance and Its Determinants: Evidence from Kaffa, Bench Maji and Sheka Zones Category B Tax Payers, SNNPR, Ethiopia Abdu Mohammed 2019, journal of accounting finance and auditing studies (JAFAS) Netsanet, B. This study investigates factors that influence tax compliance among the Malaysian public with the implementation of Goods and Services Tax (GST) from 2015 to 2018. , & Yidersal, D. Finally, it is found that Ethiopia's tax revenue is very responsive to changes in its determinants which create more challenge to the government in creating a stable tax system. 19463), the hypothesis Nov 21, 2021 · The aim of this research is to assess the adoption and usage of electronic tax system in the case of large taxpayers in Addis Ababa city through the implementation of unified theory of acceptance . Mary’s University in Partial Fulfillment of the Requirements for the Award of Master’s Degree in Accounting and Finance June, 2021 Addis Ababa, Ethiopia Oct 28, 2024 · The results validate the assumptions of the slippery slope framework, showing that trust significantly impacts voluntary tax compliance and that a strong tax authority’s power contributes to more enforced tax compliance in Ethiopia. zsbm soummp hubm tfti eievs grvybt aul njjg gboyel dtnha gnt rhafkfl ghue topvhlz pctyq