Volume : VI, Issue : IX, September - 2017

TAX COMPLIANCE AND ITS ADMINISTRATION

P. Veni, Eshetu Yadecha Bedada

Abstract :

 The objective of this study is to assess factors affecting tax compliance behavior and the tax administration practice. In more specific case it tries to identify the determinant factors that affect tax payer’s tax compliance behavior. A multistage sampling of stratified sampling and simple random sampling was applied to select the sample.

Descriptive and inferential data analysis techniques are applied to analyze data gathered through structured questionnaires. The statistical data analysis applied includes: percentages, frequencies, correlation, and regression.

The findings of the study revealed that perception on tax fairness, attitude towards tax, knowledge about taxation and the tax administration system are major components in compliance to tax policy by tax payers whereas the tax payers’ attitude towards tax and tax administration systems are significantly affected tax payers’ compliance to tax. Accordingly, sustainable awareness creation and attitude changing programs should be maintained. And also the tax system has to be fair so that it has to be reasonable and consider the benefit that is provided by the government.

Keywords :

Article: Download PDF    DOI : https://www.doi.org/10.36106/gjra  

Cite This Article:

P. Veni, Eshetu Yadecha Bedada, TAX COMPLIANCE AND ITS ADMINISTRATION, GLOBAL JOURNAL FOR RESEARCH ANALYSIS : VOLUME-6, ISSUE-9, SEPTEMBER-2017

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