Compliance Cost of Individual Income Tax Payers in Addis Ababa
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Date
2011-06
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A.A.U
Abstract
The paper examines the tax compliance cost of individual tax payers in Addis Ababa. One
Research question and one hypothesis were investigated in this study;(RO) compliance costs of
The individual income tax system borne directly by the taxpayers themselves, including both the
Time spent and pecuniary expenditures and (H)The compliance costs individual in come tax
are relatively low - in terms of their costs per individual: especially costs time and monetary,
costs. The survey was conducted to a total of 170 individual income tax payers and
Questionnaires were distributed to those individuals tax payers in the administrative city of Addis
Ababa in, Ethiopia. A total of 103 useable responses were received and used for the final data
Analysis. The finding from the survey provide pertinent and useful insights’ about the compliance
Cost of Addis Ababa individual taxpayers. The result of study indicate that the highest time
Spend was on learning tax rules. The average values per tax payers were 168.83 E7B and the
Average times spent by tax payers .for filing their tax return were 5.1 7 hrs. In all, the study found
That the compliance cost of individual taxpayers in Addis Ababa were relatively low in term of
the total monetary value..
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The paper examines the tax compliance cost of individual tax payers in Addis Ababa