Tax Compliance Determinants Based on Theory of Planned Behavior
| dc.contributor.advisor | Mohammed, Seid (PhD) | |
| dc.contributor.author | Dereje, Fekade | |
| dc.date.accessioned | 2020-08-13T08:22:46Z | |
| dc.date.accessioned | 2023-11-04T09:37:28Z | |
| dc.date.available | 2020-08-13T08:22:46Z | |
| dc.date.available | 2023-11-04T09:37:28Z | |
| dc.date.issued | 2020-01 | |
| dc.description | This is to certify that Dereje Fekade has carried out his research work on the topic entitled, “Tax Compliance Determinants Based on Theory of Planned Behavior”. The work is original and is suitable for submission for the award of the Degree of Master of Business Administration [MBA] at Addis Ababa University. | en_US |
| dc.description.abstract | The issue of compliance is not a recent phenomenon as it has been point of discussion and contention since the emergence of tax collection. Tax compliance has been an important subject of research in a large number of developed and a number of developing countries. The objective of this research was to investigate the major factors affecting tax compliance behavior on the basis of theory of planned behavior of medium tax payers in the capital Addis Ababa with particular reference to the Kazanchis Branch Office. Descriptive research design was used. The study has found that tax compliance intention, attitude, subjective norm, and perceived behavioral control, are positively and significantly related with the dependent variable (tax compliance behavior). The regression analysis also revealed that attitude, subjective norm, and perceived behavioral control of tax payers have been found to predict tax payers’ tax compliance intention. Tax payers’ intention in turn has found to be significantly predicting tax compliance behavior. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/22051 | |
| dc.language.iso | en | en_US |
| dc.publisher | A.A.U | en_US |
| dc.subject | Tax Compliance Determinants Based | en_US |
| dc.title | Tax Compliance Determinants Based on Theory of Planned Behavior | en_US |
| dc.type | Thesis | en_US |