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.
Yesegat, W.A.; Fjeldstad, O.H. Business peoples views of paying taxes in Ethiopia. ICTD Working Paper 43. The International Centre for Tax and Developmentat the Institute of Development Studies, Brighton, UK (2016) 23 pp. ISBN 978-1-78118-282-6