Browsing by Author "Desalegn Demis"

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    Impact of Taxpayers‘ Perception of Fairness on Tax Compliance Attitude: Evidence From Categories A And B Taxpayers in Bahirdar
    (AAU, 2024-05-18) Desalegn Demis; Wollela A. (PhD)
    This study investigates the determinants of voluntary tax compliance attitudes among taxpayers in the context of the business profit tax system. Utilizing logistic regression analysis and in-depth interviews, the research examines the impact of fairness perceptions, demographic characteristics, and business status on compliance attitude. Findings reveal significant positive associations between exchange, inter-group, procedural, and retributive fairness perceptions with voluntary compliance attitudes. Moreover, individuals in managerial status and those with combined ownership and managerial responsibilities demonstrate higher compliance likelihoods. Education level emerges as a critical determinant, with higher education associated with increased compliance. Age also influences compliance positively. Notably, the study emphasizes the importance of fairness perceptions and demographic characteristics in shaping compliance behaviour. Recommendations are provided for policymakers and tax authorities to enhance compliance through targeted interventions and educational pro