Assessment of tax payment and collection problems in Jimma zone, Ethiopia
Yükleniyor...
Dosyalar
Tarih
2020
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Ticaret Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
The study was attempted to assess problems associated with taxpayers and the revenue authority of Ethiopia case of Jimma Zone, Oromiya regional state. To address research objectives, the researchers were used survey data collected through questionnaires, and the collected data were analyzed with the aid of statistical software, ordered logistic regression model. The study used tax collection as dependent variable, and those taxpayers delay declaration, tax fairness and equity, corruption and political instability, organizational strength of the tax authority, tax payer’s awareness, mode of tax collection, and starting a business without a license as independent variables. The findings of the study revealed that independent variables corruption, political instability, organizational strength of the tax authority, tax fairness, and modes of tax collection has a significant relationship with tax collection. It indicates that these variables have an impact on the collection of taxes. On the other hand, other variables, taxpayers' delay on the declaration, taxpayers' awareness, and starting a business without license shows no significant relationship. Researchers recommended that to improve tax collection the tax authority should develop strategies to aware tax payers in the community.
Açıklama
Anahtar Kelimeler
Taxpayers, Tax authority, Taxation, Tax collection
Kaynak
International Journal of Commerce and Finance
WoS Q Değeri
Scopus Q Değeri
Cilt
6
Sayı
2
