Determinants of Voluntary Tax Compliance: The Case of West Gojjam Zone, Ethiopia

Tilahun Bayih

dc.contributor.author	Tilahun Bayih
dc.date.accessioned	2020-09-23T07:15:58Z
dc.date.available	2020-09-23T07:15:58Z
dc.date.issued	2020-09
dc.identifier.uri	http://hdl.handle.net/123456789/11240
dc.description.abstract	The main issue faced by all tax authorities in developing countries is securing sufficient revenues to finance various governmental expenditures. Taxpayers who comply voluntarily with the tax system are paramount contribution for state building. Hence, the main aim of this study was to examine determinants that affect taxpayers’ voluntary compliance level. The study used a cross-sectional survey design that employed a quantitative research approach. In the current study dual-media surveys, paper based and online survey, were implemented. Category “A” and “B” taxpayers were the target population of the current study. Primary data obtained from 229 respondents were analyzed through descriptive and econometrics methods. Given the ordered nature of the dependent variable, the study employed an Ordinal Logistic Regression model. The result of this study revealed that tax knowledge and perception of fairness have a significant and positive effect on voluntary tax compliance. While, corruption, complexity of tax system and compliance costs have a significant and negative effect on voluntary tax compliance level. Thus, tax authorities before implementing any tax compliance strategies and policies, they should understand clearly factors that motivate and deter taxpayers’ voluntary tax compliance level. So, to achieve sustainable, efficient and cost effective high voluntary tax compliance level, tax authorities should concentrate on fighting corruption, building easy and less costly tax system, educating taxpayers about tax and improving the fairness of the tax system. In addition, this paper contributes to the tax compliance literature on voluntary tax compliance issues.	en_US
dc.language.iso	en	en_US
dc.subject	ACCOUNTING AND FINANCE	en_US
dc.title	Determinants of Voluntary Tax Compliance: The Case of West Gojjam Zone, Ethiopia	en_US
dc.type	Thesis	en_US