International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Since Year 2012 | Open Access | Double Blind Reviewed

ISSN: 2319-7064




Downloads: 162

Research Paper | Financial Engineering | India | Volume 5 Issue 12, December 2016


Determinants of Voluntary Tax Compliance Behavior in Self Assessment System: Evidence from SNNPRS, Ethiopia

Niway Ayalew Adimassu | Wondwossen Jerene


Abstract: Tax payers voluntary compliance with the tax system influenced by economical, institutional, social, individual and demographic variables. Hence, the objective of this study is to examine factors that influence tax payers voluntary compliance behavior in Self Assessment System (SAS). Authors used a cross-sectional survey method of research design. The target population of the study was category A tax payers in purposefully selected five cities of Southern Nation Nationalities and Peoples` Regional State (SNNPRS), Ethiopia. A sample of 377 Category A tax payers were randomly taken from the selected cities. Both primary and secondary data were collected. In order to analyze and present the results of this study, Pearson correlation matrix and logistic regression model were employed. The result of this study revealed that tax knowledge, simplicity of tax returns and administration, perception on fairness and equity, perception on government spending, probability of auditing, and the influence of referral group were determinant factors that influence voluntary compliance behavior of tax payers in SAS. Finally, the outcomes of the study may inform policymakers about the determinants of voluntary compliance behavior of tax payers in the region and helps to formulate better policy decisions related to voluntary tax compliance.


Keywords: Ethiopia, Evasion, Determinant, Self Assessment System, Voluntary Tax compliance


Edition: Volume 5 Issue 12, December 2016,


Pages: 967 - 973


How to Cite this Article?

Niway Ayalew Adimassu, Wondwossen Jerene, "Determinants of Voluntary Tax Compliance Behavior in Self Assessment System: Evidence from SNNPRS, Ethiopia", International Journal of Science and Research (IJSR), Volume 5 Issue 12, December 2016, pp. 967-973, https://www.ijsr.net/get_abstract.php?paper_id=ART20163576

How to Share this Article?






Similar Articles with Keyword 'Determinant'

Downloads: 100

Research Paper, Financial Engineering, Kenya, Volume 4 Issue 2, February 2015

Pages: 1851 - 1861

The Determinants of Dividend Smoothing among Listed Companies at the Nairobi Securities Exchange

Abala P. Otieno | Magadi S. Oloo [3]

Share this Article

Downloads: 134

Research Paper, Financial Engineering, Tunisia, Volume 4 Issue 1, January 2015

Pages: 347 - 355

Measures, Determinants and Commonality in Liquidity: Empirical Tests on Tunisian Stock Market

Tarek Bouchaddekh | Abdelfatteh Bouri

Share this Article


Top