Business Profit Taxpayers’ Perception towards Tax System: An Empirical Evidence from Afar Regional State, Ethiopia

Name: IJSR - International Journal of Scientific Research
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Hayleslasie Tsegay Aregawi; Jene Guta Wodajo

Volume : VI, Issue : IX, September - 2017

Business Profit Taxpayers’ Perception towards Tax System: An Empirical Evidence from Afar Regional State, Ethiopia

Hayleslasie Tsegay Aregawi, Jene Guta Wodajo

Abstract :

Tax is the way of charging obligatory by the government without benefiting directly the economic units from his/her contribution made. Even if it is known that taxpayers are obligated to pay the required amount to the government, some of business profit taxpayers doubt on the assessment techniques used by the tax authority. As a consequence, it is very important to investigate why business profit taxpayers make non–compliance with governed rules and regulations settled in the country, to review their level of tax knowledge and perception towards tax system. The researchers employ multistage stratified sampling technique to select sample units of 231. The findings reveals, the level of perception is difference in a geographical area; however, all sectors and at all levels of experience have a negative perception towards a tax system except �B� business categories have good perception towards tax system