Thesis Jan 20

Download as docx, pdf, or txt
Download as docx, pdf, or txt
You are on page 1of 18

Factors Influencing Voluntary Tax Compliance Attitude Among Doctors in Digos City,

Philippines

I. Introduction

Tax revenue is powerful resource to funding the public payments of developed,

developing and underdeveloped countries in the world. But the amount of revenue to be generated by

a government from taxes for its expenditure program depends on the willingness of the taxpayers to

comply with tax laws of a country [20] and [21]. Moreover, in developing countries many problems like

poor administration, failing to collect sufficient tax revenues, tax structures where tax horizontal and

vertical equity considerations are not integrated, lack of government and economic stability [55].

Besides, degree of tax compliance in most these countries is affected by demographic, individual,

social, economic and institutional factors [33] and [36]. Since each country has its own approach to

managing tax compliance attitude and each has different tax laws and regulations for the factors

affecting tax compliance attitude appear to vary among countries [40]. Ethiopia, like any other

developing countries, faces difficulty in raising revenue to the level required for the promotion of

economic growth through making different tax reforms for improving revenue generation, enhancing

the efficiency of tax administration and improving equity in the tax system. To this effect, Study done

by [9] on determinants of tax revenue from time series of [1992-2013] declared that the trend of tax

collection in Ethiopia is inconsistent, changing upward and downward due to different individual

taxpayers, institutional, demographic, social and economic related factors that influencing compliance

attitude of taxpayers with taxation.


II. Background of the Study

Tax income is the major source of the government to finance public expenditure. It is paid by

citizens as an obligation without expecting any direct benefit in turn. Even if tax is base for the

existence of the state, most taxpayers become unwilling to pay their tax obligations due to the

presence of negative voluntary compliance attitude. Non-compliant taxpayers take a variety of actions

to reduce their tax liability [8]. Negative tax voluntary compliance attitude is individuals’ failure to

comply with their tax commitment. Hence, study by [36] broadly categorized negative compliance as

failing to file a tax return; underreporting of taxable income; overstating tax claims such as deductions

and exemptions and failing to make timely payment of tax liability. In contrary, positive tax voluntary

compliance attitude is the willingness of taxpayers to comply with tax system. To this effect, [12]

stated that voluntary compliance attitude with tax laws involves true reporting of the taxable income;

correct computation of the tax liabilities; timely filling of tax returns and timely payment of the amount

owing as tax obligation. Tax negative voluntary compliance attitude is burning issue in developing

countries in the world especially sub- Sharan Africa countries. None-compliance attitude reduces tax

revenue generation capability to the amount planned to be collected by government and leads to

budget deficit these countries. This evidenced by study [24] that argued now the governments of

developing countries, particularly sub-Sharan Africa countries collect much lower proportions of their

GDPs of tax revenue which is less than average is 16% even if they have high capacity to raise tax

revenue to promote their economic development. Ethiopia, like any other developing countries, faces

difficulty in raising tax revenue to the level required for the promotion of economic growth. Hence,

according to [18] tax to GDP ratio which was collected in GTP I is 13.3% even though the government

has been planned to raise 15.3% tax-to-GDP. The main reason of this low revenue collection

performance is due to tax noncompliance attitude of business income tax payers’ tax payers and poor

tax administration [28]. Most researches conducted on tax compliance attitude issues were done in

developed countries. For instance studies such as [5] in Norway, [31] in New Zealand and [43] in

Spain and Turkey out tax compliance of taxpayers is influenced by factors including age, education
level, ethnicity, income level, tax knowledge, probability of being audit, perception on government

spending, fear of penalty, personal financial constraints and existence of referent groups in self-

assessment system. When it comes to Ethiopia, there are few researches done on the same topic

and related issues in country. For example, the studies conducted by [13]; [8], [55], [65] and [56] on

the same issue by incorporating up to nine explanatory variables in their study and made different

suggestions about tax

voluntary compliance attitude of taxpayers’ on different study areas in the country. But, the current

research is different from the above reviewed researches in Ethiopia by incorporating five more

additional variables influencing tax voluntary compliance attitude of taxpayers’ with tax system. And

also unlike the previous studies, current study also employed logit model and planned to fill time gap

that the studies have been conducted earlier time does not disclose the current impact that

determinants of tax voluntary compliance attitude of taxpayers’. Therefore, aforementioned problems

necessitate this study to be carried out and doing this research will fills the gap of methodology and

other gaps mentioned above about factors influencing of tax voluntary compliance attitude from both

taxpayers’ and tax authority perspective in Gedeo Zone.

III. Statement of the Problem:


General:
The major objective of this study is to identify the factors influencing doctors’ voluntary
tax compliance attitude in Digos City?

Specific:
i. To test whether the demographic factors such as gender, occupation, age and
education level have impact on tax compliance attitude taxpayers.

ii. To examine effect of individual factors such tax knowledge and awareness on penalty
on compliance attitude of taxpayers.

iii. To investigate the influence of social factors, peer influence, perception on fairness
and equity of tax system on compliance attitude of taxpayers.

iv. To see the effect of institutional factors of tax system and organizational efficiency of
tax authority on tax compliance attitude.
v. To confirm the impact of economic factors such as the probability of being audit,
perception on government spending and perception on tax rate on tax compliance.

vi. To examine the level of tax compliance among the three categories of taxpayers in
Digos City.

IV. Hypothesis
 Male taxpayers have negative voluntary compliance attitude than female taxpayers

 Elder taxpayers are more compliant than young taxpayers

 Education level of taxpayers is positively correlated with tax compliance attitude

 Tax voluntary compliance attitude is positively correlated with tax knowledge

 Peer influence or referent group has negative association on voluntary compliance attitude of

taxpayers

 Occupation of taxpayer is positively associated with compliance attitude

 Simplicity of tax system is positively related with tax compliance attitude.

 Perception on fairness and equity of tax system is positively associated with compliance

attitude.

 Tax voluntary compliance attitude is positively related with awareness on penalty on of

taxpayers

 Voluntary compliance attitude of taxpayers is negatively related to government spending

 Organizational efficiency of tax authority is positively correlated with voluntary compliance

attitude

 Probability of being audit is positively correlated with voluntary compliance attitude of

taxpayers

 The perception on tax rate is negatively related with tax voluntary compliance attitude

 Increase in income level of taxpayers is positively associated with tax voluntary compliance

attitude of taxpayers educational level and taxpayer compliance attitude’ [10], [11], [31], 33],
and [39] also suggested that education level is directly linked to a likelihood of compliance

attitude. Educated taxpayers are more compliant than uneducated taxpayers.

V. Related Review Literature

Factors that affecting tax voluntary compliance attitude of taxpayers can be divided to

five major categories such as (1) [demographic factors like age, gender and education], (2)

[individual factors like tax knowledge, personal financial constraints and awareness of

offense and penalty], (3) [social variables includes perception on equity and fairness of tax

system], (4) [institutional such as simplicity of taxation, role of tax authority, change in

government policy and referent group and the probability of being audit] and finally (5)

[economic factors consists of tax rate income level, tax audit and perception on government

spending [33], [36] and [40].

Demographic Factors

Demographic factors like age, gender and education have long been researched by

different authors. With regarding the impact of age on tax compliance attitude findings are

difference along the different studies. [58], [62], and [60] postulate negative association

between tax compliance attitude and age; older people are less compliant. In contrast, [14]

argued that age was positively related with tax compliance attitude of tax payers. However,

there have been significant number of studies which found no relationship between age

and compliance [43], and [38] also found that older people are more compliant than young

people. Concerning the gender of tax payers’ study done [25], and [58] found that female

taxpayers were more compliant than males. In difference, [47], [8] and [39] suggested that

gender has no significant impact on compliance attitude of taxpayers. Foregoing literature


supports the direct, positive relationship between educational level and taxpayer

compliance attitude’ [10], [11], [31], 33], and [39] also suggested that education level is

directly linked to a likelihood of compliance attitude. Educated taxpayers are more

compliant than uneducated taxpayers.

Individual Factors

Decisions regarding either to evade or not to evade taxes are heavily reliant on taxpayer’s

personal judgment [38]. Personal circumstantial factors like tax knowledge, personal

financial constraints and awareness of penalties and offences are therefore likely to have a

significant impact on taxpayers’ compliance attitude. The influence of tax knowledge on

compliance behavior has been described in various researches. Previous studies have

evidenced that tax knowledge has a very close relationship with taxpayers’ ability to comply

[51], [17], [37] and [44] concluded that tax knowledge have significant impact on tax

compliance attitude of the tax payers. Personal financial constraints are believed to have

an impact on tax evasion as financial distress faced by an individual and may encourage

him to prioritize what has to be paid first as basic survival needs such as (foods, clothing,

housing etc.) People who face personal financial problems are likely to be more disposed

to evade tax. When compared to people with less financial distress [38]. With regarding to

Awareness of offense and penalties a theoretical economic model introduced by studies

[5], [6], [20], [21], [22], [23], and [24] has clearly indicated that penalties as well as audit

probability have an impact on tax compliance behavior. The higher the penalty and the

potential audit probability the greater the discouragement for potential tax evasion. If the

taxpayers are aware of the offences they are committing when evading tax and the

consequences of being non-compliant taxpayers, they might reduce their tendency to

evade tax.
Social Factors

Besides to demographic and individual factors affecting tax compliance attitude of citizen,

social life of taxpayers has its own impact on compliance attitude. To this end, [34], stated

that the issue of noncompliance is not only a question of state-society relationships but also

a question of relationship between citizens or groups of citizens within local communities.

There is an existing social bond between the society and this bond influences the members

of the society in complying with the tax. These factors are perceptions of equity and

fairness, changes to current government policy and referent groups. Perceptions of equity

or fairness: one of the main principles of the taxation system design is equity or fairness,

which can be perceived through three dimensional views horizontal equity (people with the

same income or wealth brackets should pay the same amount of taxes), vertical equity

(taxes paid increase with the amount of the tax base or taxable income) and Exchange

Equity (expectation the same share of public service from government for paying tax) [61].

The perceived fairness of the tax system also has an influence on the inclination towards

tax evasion [29]. With regarding to changes to current government policies as one factor

that affect tax compliance attitude of taxpayers, studies have disclosed that the government

decisions and changes to policies in accordance with the economic and political situation

have a significant impact on compliance. For example, a positive move made by political

situation has a significant impact on compliance attitude. For instance, a positive move

made by the government such as an increase in tax rebate [25] is likely to increase

taxpayers’ compliance. A referent group (peer influence) has its own impact on compliance

attitude of taxpayers. [2] In their Theory of Reasoned action [TRA] and Theory of planned

Behavior [TPB] hypothesized that referent groups play a significant role in determining

people’s intentions and behavior regarding tax compliance. Decisions either to evade or not

to evade tax sometimes are influenced by family members or friends [5]. Therefore, the
influence of referent groups is seemingly important in making a decision, particularly

involving monetary aspects and the obedience to laws.

Institutional Factors

The evidence suggests that institutional factors role of the tax authority, simplicity of tax

system and probability of detection also play vital role in their compliance decisions [38].

The role of the tax authority in minimizing the tax gap and increasing voluntary compliance

is clearly very important. [15] Exemplified that tax compliance is placing the government

and the tax authority as the main party that need to be continuously efficient in

administering the tax system in order to decrease tax evasion. Besides, the study of [48]

also suggested that the role of a government has a significant positive impact on

determining attitudes toward tax. Concerning the simplicity of the tax system [8] and [50]

discussed the importance of the tax authority having a simple tax return and system from

the taxpayers’ point of view encourages the taxpayers to comply with tax law. In addition,

[50] again added that simplifying the tax return will encourage tax payers to complete the

tax return on their own rather than employing a tax agent and thus reducing compliance

costs as the main feature of SAS. Probability of detection by audit also plays a significant

role in reporting behavior of tax payers. Taxpayers will declare the whole thing if they

perceive that they will be one of the taxpayer to be audited in a particular year [45] and [48].

On other hand, [52] investigated the relationship between the probability of being audited

and the taxpayers’ attitudes recommended that as the probability of detection increased,

taxpayers are encouraged to comply with tax laws and accurately report their income.

Economic Factors

The effect of tax rate on tax compliance is mixed. According to [63] raising marginal tax

rates will be likely to encourage taxpayers to evade tax more. [41] In their empirical study
also find that the increase in tax rate strengthens the incentive to report less income to

compensate the reduced income. Another study in [53] used an econometric model to

explain the relationship between marginal tax rates and noncompliance by using aggregate

data in the United States, demonstrated that tax rates were negatively correlated with tax

compliance according to his data. Opposite to the view there are some researchers who

found out there is positive relationship between tax compliance and tax rate. For instance,

[7] fined a positive relation between the tax compliance and high tax rate. In their

experimental research fined respondents to be more compliance when the tax rate was

increased. Put differently, [43] in their study find out there is no relationship between tax

compliance and tax rate. In most researches income level is classified as one of

demographic factors affecting tax compliance but in current study it classified as economic

factor because, income earning capacity of a Person or corporate citizen is depending on

economic aspect citizens. Even if [27], [28], [29] and [31] found that income level has a

mixed and unclear impact on compliance, but they did not clearly too inconsistent findings.

For instance, progressive tax rates might encourage the higher income group to evade

rather than the lower income group because of high tax rates which makes their taxable

income high, consequently, making the tax liabilities much higher than lower income group.

In a country where income redistribution is not satisfactory, the higher income group tends

to evade more [38]. According to [38], tax audit could be an important stimulant to increase

tax compliance. This indicates that tax audit influence tax compliance. Audits rates and the

diligence of the audits could encourage taxpayers to be more prudent in completing their

tax returns, report all income and claim the correct deductions to ascertain their tax liability

[39). Tax audit increases tax compliance because of deterrent effect of audit on the

noncompliance of taxpayers. Some studies by [15], [16] and [28] claimed that tax audits

have a positive impact on tax evasions. Citizens will be sensitive to what the government

spends their money on. If the government is wisely spending the national revenue, for
example, for basic facilities like education, health and safety and public transportation tax

payers feel positive and comply but, if it is spending too much on something considered

unnecessary or unbeneficial to them or general public, then taxpayers will feel betrayed

and attempt to evade. To this end, [32] stated that taxation is one method of transferring

resources from the private to the public sector. The role of taxes as an instrument that

stabilizes the economy and reduces private demand so that resources can be released for

public sector use and generally, governments levy taxes for multiple of purposes, but

mainly to raise funds in order to cover public expenditures in one hand and to properly

allocate resources on the other hand.

VI. Conceptual Framework

Independent Variable Dependent Variable

Electronic taxpayer education- Tax compliance


Advertising and internet news, iTax, CD-ROMs, •Registration of new
DVD
taxpayers
Print media tax payer education- •Timely Filing returns
Newspapers, Magazines, prospects
•Correct Declaration
Pamphlets,, Booklets
•Timely payment
Seminars, workshops and cultural
Events

Actual Income Levels

Figure 1: Conceptual framework shows the variable of the study


VII. Significant of the Study

The government is not able to collect the required taxes from the targeted tax payers. From the

Professional’s point of view, tax evasion is driven generally by a perception that the tax burden is too

high. This poses a number of problems to tax systems, raising difficult questions over how tax policies

and tax administration may influence tax compliance incentives and behavior. The compliance tax

burden on the Informal Sector may be high relative to the Professional Doctors . Further, the cost of

complying with a given set of tax rules and regulations is generally high. This study focused on how

social, cultural and personal factors influence tax compliance. It is anticipated that the results of this

study will provide concepts and grounds on which to develop a framework. The knowledge accruing

from this study could benefit the Government of Philippines and its revenue collection body of B.I.R in

its effort to design suitable tax policies for them. This study has provided concepts which to develop a

framework to explore voluntary tax compliance attitude among Doctors in Digos City. It has opened

the underlying factors that promote tax compliance. The research will be useful to the organization’s

management teams for purposes of knowing the tax compliance environmental factors and how the

conditions can be improved or dealt with. Finally, the research will be of interest to scholars and

researchers who may require developing and/or advancing their knowledge in the field of tax

compliance and administration.

VIII. Definitions of significant terms used in the study

Tax: A compulsory financial contribution imposed by a government to raise

revenue, levied on the income or property of persons or organizations, on the production

costs or sales prices of goods and services, etc.

Tax Compliance: The Degree to which a taxpayer complies (or fails to comply) with the

tax rules of his country, for example by declaring income, filing a return, and paying the

tax due in a timely manner.


Tax Evasion: It refers to the conscious or unconscious action and behavior of a person

who is liable to pay tax but who fails to fulfill this duty by either under reporting his tax

liability or failing to account for his income generating activities altogether. Tax evasion also

refers to the reduction or minimization of tax liability by illegal methods.

Tax Rate: The tax rate is the tax imposed by the federal government based on an

individual's taxable income or a corporation's earnings. Kenya uses a progressive tax rate

system, where the percentage of tax increases as taxable income. It can also be defined as

the percent of income paid as tax.

Tax Information: The knowledge or facts provided about taxes.

Tax Obligation: Responsibilities pertaining to tax payment and declaring of tax returns

which a person duly registered and having a PIN is required to observe.

Tax Compliance cost: It refers to the expenditure of time or money in conforming with

government requirements such as legislation or regulation.

Tax Attitude: The way of thinking or feeling about taxes

Tax Administration: It refers to the procedures attached to tax compliance including

registration and filling of returns.


IX. Questionnaire

Refrences:

[1] Abiy Zegey, Alemayhu Worku, Daniel [5] Allingham, M. G., & Sandmo, A., 1972.

Tefera, Melese Getu, Yilma Sileshi, 2009. Income tax evasion: A theoretical analysis. And

Introduction to Research Methods. 1st ed. Society Review. Volume 25, p. 637–683.

Addis Ababa: Addis Ababa University.


[6] Allingham, M. G. &. A. S., 1972. Income tax

[2] Ajzen, I., and Fishbein, M., 1980. evasion: a theoretical analysis.. Journal of

Understanding Attitudes 106 Factors Public Economics, p. 323338.

Influencing Taxpayers’ Voluntary Compliance


[7] Alm, J. 1995. A perspective on the
Attitude with Tax System: Evidence from
experimental analysis of taxpayer reporting.
Gedeo Zone of Southern Ethiopia and
The Accounting Review, pp. 577-593.
Predicting Social behavior. Englewood Cliffs,
[8] Amina and Sniy, 2015. tax compliance and
New Jersey: Prentice Hall.
its determinant the case of Jimma zone.
[3] Alabede, J.O., Ariffin, Z.Z. & Idris, M., 2011.
International Journal of Research in Social
Tax service quality and compliance behavior in
Science , 6(2) pp., 7-21
Nigeria: Do taxpayer’s financial condition and
[9] Belay Zewude Ayele, 2015. Determinants of
risk preference play any moderating role?
Tax Revenue Performance: Ethiopian Federal
[4] Alm, J., G. H. McClelland & W. D. Schulze
Government, A Thesis is Submitted to the
1992. Why do people pay taxes? Journal of
department of Accounting and Finance of
Public Economics,4 (8), 21-38.
Addis Ababa University in Partial Fulfillments of
the Requirements for the Degree of Master of [15] Dubbin, J.A. (2004).Criminal investigation

Science in Accounting and Finance enforcement activities and taxpayer non-

compliance. Paper presented at 2004 IRS


[10] , Bhatia, H.L., 1976. Public Finance. 19th
Research Conference, Washington.
edition ed. New Delhi: Vikas Publishing House

PvtLtd. [16] Eriksen, K and Fallan, L., 1996. Tax

knowledge and attitude towards taxation’.


[11] Chan, C.W., Troutman, C.T., and O’Bryan,
Journal of economic psychology, Volume 17,
D., 2000. An expanded model of taxpayer
pp. 387- 402.
compliance: Empirical evidence from United

States and Hong Kong., Auditing and Taxation. [17] Ermias Ersodo. , 2014. The impact of tax

Journal of International Accounting, p. 83 –103. awareness on tax compliance :( The case of

Durame town) MA, Thesis, ECSU, Addis


[12] Das-Gupta, A., and Chattopadhyay, S.,
Ababa; Ethiopia. Unpublished material
2002. The Personal Income Tax in India:
available in the library of ECSU
Compliance Costs and Compliance Behavior of

Taxpayers‟, National Institute of Public Finance [18] FDRE, National Planning Commission,

and Policy. 2016, Growth and Transformation Plan II (GTP

II) (2015/16-2019/20), Volume I: Main Text,


[13] Desta K., 2010. “Assessment of taxpayers’
Addis Ababa, Ethiopia
voluntary compliance with taxation: a case of

mekelle city, tigray, ethiopia’’ MBA, Thesis, [19] FDRE, 2016. "Income Tax Regulation

MU. No.979/2016‟, Federal Negarit Gazeta, Addis

Ababa, Ethiopia.
[14] Dubin, J. A., Graetz, M. A., & Wilde, L. L.,

1987. Are we a nation of tax cheater? New [20] Fjeldstad O.H, H. C. a. S. I., 2012.

econometric evidence on tax compliance. ‘Peoples’ View of Taxation in Africa, Research

American Economic Review, pp. 240-245. on determinants of tax compliance’,

International Centre for Tax and Development

(ICTD), CHR-michelsen Institution. s.l.:s.n.


[21] Fjeldstad, O.‐H. & J. Semboja, 2001. Why [27] Hite, P., 1997. Identifying and mitigating

people pay taxes: The case of the development taxpayer compliance. Australian Tax Forum.

levy in Tanzania. World Development, p. 2059‐ Volume 13, pp. 155-180.

2074.
[28] IMF, 2015. The Democratic Republic of

[22] Franzoni, L., 2000. Tax evasion and tax Ethiopia. Press Release. Country Report

compliance. Encyclopedia of Law and


[29] Israel G. 1992. Sampling the evidence of
Economic, Volume VI. In Boukaertm B., De
extension program impact, Program evaluation
Geest, G. (Eds.), the Economic and Public Tax
and organizational Development’, Institution of
Law. Cheltenham: Edward Elgar.. Journal of
Food and Agricultural science (IFAS).
Economics and Sustainable Development.
[30] Jackson, B., and Jaouen, 1989.
[23] Gebrie, W., 2006. Tax Accounting in
Influencing taxpayer compliance through
Ethiopian Context. 1st Edition ed. Addis Ababa:
sanction threat or appeals to conscience.
Addis Ababa University College of Commerce.
Advances in Taxation. Volume 2, pp. 131-147.

[31] Jackson. B.R., and Milliron, V.C., 1986.

[24] [Giulia Mascagni, Mick Moore, Rhiannon Tax compliance research: Findings, problems,

Mccluskey, 2014. Tax Revenue Mobilistation In and prospects. Journal of Accounting

Developing Countries: Issues And Challenges. Literature. Volume 5, pp. 125-165.

[25] Hasseldine, J., and Hite, P., 2003. [32] James, S., & Alley, C., 2002. Tax

Framing, gender and tax compliance. Journal compliance, self-assessment and tax

of Economic Psychology, Volume 24, pp. 517- administration. Journal of Finance and

533. Management in Public Services. Journal of

Finance and Management in Public Services,


[26] Hasseldine, J., and Li, Z., 1999. More tax
pp. 323-338.
evasion research required in new millennium.

Crime, Law and Social Change. Volume 31.


[33] Kirchler, E. Cambridge, 2007. The [39] Niway Ayalew Wondwossen, 2016.

Economic Psychology of Tax Behavior. Determinants of voluntary compliance behaivor

evedence from SNNPR, Ethiopia. International


[34] Lemessa, B., 2005. Federal Income Tax
Journal of Scince and Research, 5(12), pp.
Administration in Ethiopia: the case of
967-973.
Employment and Business Income taxes, Msc.

Thesis, AAU. [40] Palil, M. R., 2010. Tax Knowledge and Tax

Compliance Determinants in Self-Assessment


[35] Lemessa,T. , 2007. Determinants of
System in Malaysia. A thesis submitted to The
Taxpayers’ Voluntary Compliance with
University of Birmingham for the degree of
Taxation: the case study of Dire Dawa City.
Doctor of Philosophy. Birmingham: The
[36] Loo, E.C., 2006. The influence of the
University of Birmingham
introduction on Universal Journal of
[41] Park, C., and Hyun, J.K., 2003. Examining
Accounting and Finance 6(3): 92-107, 2018
the determinants of tax compliance by
107 self-assessment on compliance behavior
experimental data: A case of Korea.. Journal of
of individual taxpayers in Malaysia. PhD thesis.
Policy Modelling, pp. 673-684.
University of Sydney.

[42] Pelle Ahlerup, Thushyanthan Baskaran &


[37] Mesfin, B., 2016. Factors influencing tax
Arne Bigsten, 2015. Tax Innovations and
payers’ voluntary compliance with taxation
Public Revenues in Sub-Saharan Africa, The
case of Gamo gofa Zone category A and B
Journal of Development Studies, 2015 Vol. 51,
business income tax payers, MBA. Thesis, DU,
No. 6, 689–706
Unpublished material available in the library of

DU [43] Praeger. Torgler, B., 2007. Tax

Compliance and Tax Morale: A Theoretical and


[38] Mohani, A., 2001. Personal income tax
Empirical Analysis.
non-compliance in Malaysia. PhD thesis.

Victoria University: Melbourne, Australia. [44] Redae B. and Pr. Shetlander S, 2016.

Redae B. and Pr. Shetlander S. International


Journal of Management and Commerce [50] Silvani, C., and Baer, K., 1997. Designing

Innovations, 3(2), pp. 1090-1102. a Tax Administration Reform Strategy:

Experiences and Guidelines. International


[45] Riahi-Belkaoui, A, 2004. Relationship
Monetary Funds.
between tax compliance internationally and

selected determinants of tax morale..Journal of [51] Singh, V., and Bhupalan, R., 2001. The

International Accounting, Auditing and Malaysian self-assessment system of taxation:

Taxation, pp. 135-143. Issues and challenges. Tax Nasional, 3rd

quarter. pp. 12-17.


[46] Richardson, G., 2006. Determinants of tax

evasion: A cross-country investigation. Journal [52] Slemrod, J., Blumenthal, M., and Christian,

of International Accounting, Auditing and C., 2001. Taxpayer response to an increased

Taxation, 15(2), pp. 150-169. probability of audit: evidence from a control

experiment in Minnesota, Journal of Public


[47] , Richardson, G, 2006. The impact of tax
Economics. Volume 79, pp. 455-483.
fairness dimensions on tax compliance

behaviour in an Asian jurisdiction: The case of [53] Tanzi, V., 1980. Inflationary expectations,

Hong Kong. Winter. International Tax Journal, economic activity, taxes, and interest rates.

pp. 29- 42. The American Economic Review, Volume

70(1), pp. 12-21.


[48] Richardson, G., 2008. The relationship

between culture and tax evasion across [54] Tadesse, G.E, and Goitom A. B, 2014.

countries: Additional evidence and extensions. Factors Influencing taxpayers’ compliance with

Journal of International Accounting, Auditing the tax system: An empirical study in Mekelle

and Taxation, , Volume 17, pp. 67-78. City, Ethiopia, eJournal of Tax Research (12)2,

pp. 433-452
[49] Saunders M. Plewis P. Thorhill A, 2009.

Research methods for Business Students. 5th [55] Tesfaye Alemayehu, 2015. Determinants

edition ed. FT Prentice Hall: Mark Saunders, tax revenue in Ethiopia: MSC Thesis for partial

Philip Lewis and Adrian Thornhill 2009. fulfillment of the requirement of Masters of
Science in Accounting and Finance. AAU; [62] Wärneryd, K.E., and Walerud, B., 1982.

Ethiopia Taxes and economic behaviour: Some

interview data on tax evasion in Sweden.


[56] Tilahun A. & Yidersal D, 2014.
Journal of Economic Psychology, pp. 2,187-
Determinants of Tax Compliance Behavior in
2,211.
Ethiopia: The Case of Bahir Dar City

Taxpayers. Journal of Economics and [63] Whitte A, Woodbury D (1985). The Effect

Sustainable Development Volume Vol.5, issue of Tax Laws and Tax Administration on Tax

number 15 .pp.268- 273. Compliance: The Case of the U.S. Individual

Income Tax. Natl. Tax J. retrieved in March 31,


[57] Tilly, C. 1992. Coercion, capital and
2011
European states: AD 990‐1992, Malden,
frowww.asb.unsw.edu.au/schools/Pages/Marg
Massachusetts: Blackwell Publishers Inc.
aretMcKerc har.aspx
[58] Tittle, C., 1980. Sanctions and Social
[64] Yamane, T., 1967. Statistics: An
Deviance : The Questions of Deterrence.
Introductory Analysis. 2nd edition.
Connecticutt: Praeger.

[65] Yonas Sandeba, 2016. Tax payers’


[59] Torgler, B. Cheltenham, 2007. Tax
attitude towards taxation in Gedeo Zone.
Compliance and Tax Morale: A Theoretical and
International Journal of Commerce and
Empirical Analysis.
Management Research, 2(3), pp. 129-135
[60] Wahlund, R., 1992. Tax changes and

economic behavior: The case of tax evasion.

Journal of Economic Psychology, Volume 13,

pp. 657-677.

[61] Wallschutzy, I.G., 1984. Possible causes

of tax evasion.. Journal of Economic

Psychology, pp. 371-384.

You might also like