Challenges and prospects of taxing informal economy at Jimma Zone, oromia national regional state, Ethiopia
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Dosyalar
Tarih
2020
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Ticaret Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
This study explored the challenges and prospects of taxing an informal economy in the developing country conducted with survey data in an ordered logistic regression model. The variables of the study like sizes of the informal economy, institutional quality, growth, presumption taxes, governance, and revenue have statistically significant and also they are related to the taxing of an informal economy withholding positive and negative signs. The sign directions of the variables show that the supporting of taxing of an informal economy and also the consequences impacted on informal economy tax practices and approaches. Taxing of an informal economy would be recommendable and mandatory for mobilizing the domestic revenues in the developing countries, for required tax compliances and improve the bargaining powers of the society of taxpayers; even though as constraints would be the limited revenue, high cost, and weakened governances and reduces the institutional quality. Availing of tax for an informal economy required to supports with technology and skilled human resources to improve the tax systems and to manage costs and meet the expected domestic revenue mobilizations for the expected amounts of government expenditure in each fiscal period.
Açıklama
Anahtar Kelimeler
Taxes Informal economy, Tax compliance, Presumption tax, Jimma, Ethiopia
Kaynak
International Journal of Commerce and Finance
WoS Q Değeri
Scopus Q Değeri
Cilt
6
Sayı
1
