Factors affecting effective tax collection and tax compliance in Ethiopia-The case of Grade “A” taxpayers
| dc.contributor.advisor | Yohannes, Workaferahu (PhD) | |
| dc.contributor.author | Tibebu, Kifle Bereded | |
| dc.date.accessioned | 2021-02-14T15:15:53Z | |
| dc.date.accessioned | 2023-11-04T09:38:11Z | |
| dc.date.available | 2021-02-14T15:15:53Z | |
| dc.date.available | 2023-11-04T09:38:11Z | |
| dc.date.issued | 2020-06 | |
| dc.description | Faculty of Business & Economics Master of Business Administration | en_US |
| dc.description.abstract | This paper seeks to examine factors affecting tax compliance and revenue collection of Ethiopian government in an attempt of identifying some important areas of recommendation for policy makers and the tax authority. To do this, primary data obtained from the 302 random sample respondents by a way of questionnaire distributed applying convenience sampling and descriptive cross sectional survey research design method. Some gaps of this study are challenge of identifying all the possible factors, samples are drawn from one category tax payers and respondents are only from A.A. During the study, review of tax proclamations, monetary and financial sector policies, circulars, effects of tax incentives, tax exemptions and exploring or identifying factors, which lead to tax avoidance, tax evasions done. The data gathered from the questionnaires coded and entered into Statistical Package for Social Sciences (SPSS). Finally, the analysis is presented using tables, figures and graphs. Accordingly, the result of this study revealed that Government Trust (GT), Tax Evasion (TE) and Tax Avoidance (TA) to be the top three variables respectively which are affecting tax compliance. Secondly, behavior of the tax authority employees and behavior of the taxpayers plays its part. Quite a large number of tax payers said they pay taxes because of fear of penalties or where there is no opportunity to evade and/or hoping the government will use its revenue responsibly. Therefore, although some respondents say the existing tax system is workable, tax policies and strategies need to be regularly revisited and revised, Tax education need to be enhanced, Strict law enforcement on the offenders should be exercised and the tax collection base need to be widened | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/25102 | |
| dc.language.iso | en | en_US |
| dc.publisher | A.A.U | en_US |
| dc.subject | Compliance, Incentive | en_US |
| dc.subject | Tax Evasion, Tax avoidance, Authority, Proclamation | en_US |
| dc.title | Factors affecting effective tax collection and tax compliance in Ethiopia-The case of Grade “A” taxpayers | en_US |
| dc.type | Thesis | en_US |