ICTD Working Paper 43

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.

Authors

Wollela Abehodie Yesegat

Odd-Helge Fjeldstad

Odd-Helge Fjeldstad is a Research Professor at the Chr. Michelsen Institute, an Extraordinary Professor at the African Tax Institute, and a Senior Fellow of the International Centre for Tax and Development.
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