Business people’s views of paying taxes in Ethiopia

Friday, 15 January 2016
Wollela Abehodie Yesegat and Odd-Helge Fjeldstad
Business people’s views of paying taxes in Ethiopia

ICTD Working Paper 43:

Summary

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. 

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Information

  • Author
    Wollela Abehodie Yesegat and Odd-Helge Fjeldstad
  • Version
    1.0
  • Created
    Friday, 15 January 2016
  • Themes
    • Tax-Compliance
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