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Business people’s views of paying taxes in Ethiopia

Yesegat, Wollela; Fjeldstad, Odd-Helge
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Business people’s views of paying taxes in Ethiopia (667.2Kb)
URI
http://hdl.handle.net/11250/2475187
Date
2016-01-01
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Original version
Brighton: Institute of Development Studies (ICTD Working Paper no. 43)  
Abstract
This study examines factors that determine business people’s attitudes towards paying taxes in Ethiopia. Based on data obtained from a survey of business taxpayers in Addis Ababa, the study finds a statistically significant relation between tax-compliance attitude and factors such as the perception of probability of audit, corruption, satisfaction with the tax administration, peer influence, gender and education. The study emphasises the need for better understanding of why taxpayers are dissatisfied with the tax administration, including perceptions of corrupt practices.
Publisher
Institute of Development Studies
Series
ICTD Working Paper 43

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