Income Tax Fairness and its Perceived Influence on the Compliance Behavior of Individual Income Taxpayers
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Date
2011-06
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A.A.U
Abstract
The purpose of the Study was to see The effect of income tax fairness on compliance behavior 0f
individual tax payers and to see if the tax fairness dimensions determined by Gerbing (1988) and
later tested by Richardson (2006) in Asian jurisdiction can be found in Ethiopian settings.
The result found certain different dimensions than either of the above authors found The factor
analysis showed thee different dimensions stated as component one, component two and
component three. Testing education as demo graphical variable also yielded a different result
than other studies. While the others like age is determined to have no significant influence on
compliance behavior of individuals.
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Keywords
Compliance Behavior of individual, Individual income Taxpayers