Showing 41-50 of 57825 results
Factors that influence rental tax payers’ compliance with tax system: an empirical study of Mekelle city, EthiopiaERM Publications, 2012The primary goal of a revenue authority is collect the taxes and duties payable in accordance with the law and to do this in such manner that will sustain confidence in the tax system and its administration.OrganisationDocument
Factors affecting rental income tax payers compliance with tax system: in case of Hawassa City Administration, SNNPR, EthiopiaInternational Knowledge Sharing Platform, 2017The main objective of the study was to assess rental income tax payer’s compliance with tax system in case of Hawassa city administration, SNNPRS. To achieve this objective, the researcher used both primary and secondary data. The collected data was analyzed by using the statistical software program namely Statistical Package for Social science (SPSS) version 20.OrganisationDocumentInternational Journal of Science and Research, 2015Taxes are important sources of public revenue. Value Added Tax (VAT) is VAT is a tax on consumer expenditure. It is collected on business transactions and imports. A taxable person can be an individual, firm, company, as long as such a person is required to be registered for VAT. Even if VAT is one of the most important sources of revenue and its implementation in Ethiopia is infant.Document
An assessment of business income taxpayers' tax knowledge, tax complexity, and tax compliance: A case of Amhara Regional State of EthiopiaInternational Journal of Science and Research, 2016The main objective of this study was to assess the business income taxpayers’ level of tax knowledge, perceived complexity of the income tax system and tax compliance issues in the metropolitan cities of the Amhara Regional State of Ethiopia. A cross-sectional survey research design and a qualitative research approach were adopted in this study.Document
Factors affecting voluntary compliance of category ‘C’ taxpayers’ attitude of Arbaminch, SNNPR, EthiopiaInternational Journal of Scientific and Research Publications, 2017This study aimed to assess tax payers’ attitude on factors that affect voluntary complianceof category ‘C’ taxpayers’ in Arba Minch City, SNNPR, Ethiopia. The factors like equity and fairness of the tax system, level of awareness of taxpayers, effectiveness and efficiency of tax authority, socio-cultural factors and political factors.Document
Tax awareness and perception of tax payers and their voluntary tax compliance decision: evidence from individual tax payers in SNNPR, EthiopiaInternational Journal of Scientific and Research Publications, 2017The objective of this study was to examine tax awareness and perception of tax payer’s and their influence on voluntary tax compliance decision. The study used descriptive research design. Category A tax payers were the target population of this study. A sample of 377 individual Category A tax payers were randomly taken from selected cities.Document
Factors affecting fairness of taxation on category “B” taxpayers in Tercha City, Dawuro zone, SNNP of EthiopiaInternational Journal of Scientific and Research Publications, 2017The aim of the study was to examine factors affect fairness of taxation on category “B” tax payer’s in case of Dawuro zone, Tercha City, SNNP of Ethiopia. 238 numbers of sample respondents were selected from 526 number of total category “B” taxpayers in study area.Document
Determinants of voluntary tax compliance behavior in self assessment system: evidence from SNNPRS, EthiopiaInternational Journal of Science and Research, 2016Tax payer’s voluntary compliance with the tax system influenced by economical, institutional, social, individual and demographic variables. Hence, the objective of this study is to examine factors that influence tax payer’s voluntary compliance behavior in Self Assessment System (SAS). Authors used a cross-sectional survey method of research design.