Business people’s views of paying taxes in Ethiopia

This study examines factors that determine business people’s attitudes towards paying taxes in Ethiopia

From:
Department for International Development
Published
1 January 2016
Country:
Ethiopia
Document Type:
Working Paper
Theme:
Economic Growth
Authors:
Fjeldstad, O.H., Yesegat, W.A.

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.

Citation

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

Business people’s views of paying taxes in Ethiopia. ICTD Working Paper 43

Published 1 January 2016
Contents