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Taxpayers’ Views of Paying Taxes in Ethiopia: Implications for Reform

This data has come out of the ICTD funded project, 'Taxpayers’ Views of Paying Taxes in Ethiopia: Implications for Reform', undertaken by Dr. Wollela Abehodie Yesegat and Prof. Odd-Helge Fjeldstad.

The objective of the study was to gain a better understanding of taxpayers’ views of paying taxes, difficulties experienced by taxpayers and their priorities for tax reform in Ethiopia. The study uses a mixed research methodology with an emphasis on quantitative surveys.

Specifically, it surveyed business taxpayers residing in Addis Ababa using structured face-to-face interviews. Researchers have also conducted in-depth interviews with business taxpayers and tax advisors (practicing accountants) in Addis Ababa. This data is available here: dofileprobit May13.do (Zipped)

 You can read more about the project here and find the summary of the related ICTD Woking Paper 43 below:

This study examines factors that determine business peoples' attitudes toward 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, peers’ 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.