The Effect of Tax Digitalization on Large Taxpayers’ Compliance in The Case of Ethiopia
| dc.contributor.advisor | Alem Hagos (PhD) | |
| dc.contributor.author | Diana Gashaw | |
| dc.date.accessioned | 2025-03-06T14:12:02Z | |
| dc.date.available | 2025-03-06T14:12:02Z | |
| dc.date.issued | 2024-06-22 | |
| dc.description.abstract | The objective of this study is to assess the effect of tax digitalization on tax compliance among large taxpayers in the case of Ethiopia. To achieve this main goal of the study the researcher developed specific objectives. These specific objectives are evaluate and identify the e-tax system perceived usefulness, perceived ease of use and perceived risk of use, analyzing their effect of on compliance behavior. The study adopted an explanatory research design. Data collected through structured questionnaires from 150 sample large taxpayers. A quantitative research approach was utilized. The data collected were analysis systematically using SPSS 23. The study found that tax compliance behavior was positively affected by the e-tax system's perceived usefulness and ease of use. However, certain risks were noted, including data processing errors, delays from system hang-ups, and concerns about financial data security. These perceived risks negatively affected tax compliance behavior. To address these issues, ERCA needs to invest in strengthening the e-tax system's security and reliability to reduce perceived risks and increase compliance. Highlighting the system's advantages and effectiveness can also improve taxpayers' perception and enhance compliance rates. Key Words: E-Tax System, Perceived Ease of Use, Tax Compliance, Perceived Usefulness, Perceived Risk of Use. | |
| dc.identifier.uri | https://etd.aau.edu.et/handle/123456789/4972 | |
| dc.language.iso | en | |
| dc.publisher | A.A.U | |
| dc.title | The Effect of Tax Digitalization on Large Taxpayers’ Compliance in The Case of Ethiopia | |
| dc.type | Thesis |