International Journal of Scientific and Research Publications

About Us
Editorial Board

Online Publication

Review Process
Publication Ethics

Call For Papers

Call for Research Paper


Online Submission
Paper Submission Guidelines
Online Publication Charge
Print Publication Charge
How to publish research paper
Publication Certificate
Research Catalogue


Join Reviewer Panel
Reviewer Guidelines

IJSRP Publications

Print Journal


IJSRP Paper Format

Contact Us

Feedback Form
Contact Us
Site Map

IJSRP, Volume 7, Issue 11, November 2017 Edition [ISSN 2250-3153]

      AfeworkAsfawAmele, WondaferahuMulugetaDemissie, EndegTekalegnWolde

Abstract: The aim of the study was to examine factors affect fairness of taxation on category “B” tax payer’s in case of Dawuro zone, TerchaCity, SNNP of Ethiopia. 238 numbers of sample respondents were selected from 526 number of total category “B” taxpayers in study area. The finding shows that, majority of the tax payers negatively perceived towards fairness of their tax system due to high tax rates, unfair distributions of tax burdens among tax payers compared with ability to pay, unequal treatments of individuals by authority, tax payers have little knowledge about tax system and complicated tax law and bulky procedures makes tax payers does not easily understand their tax system in the study area. In addition, the logistic regression analysis shows that except general fairness all 8 tax fairness aspects such as; exchange with gov.t, horizontal fairness, vertical fairness, time-related equity and fairness, self-interest, tax knowledge and tax complexity has significant effects on tax fairness perceptions at 0.05% of confidence intervals.

[Reference this Paper]   [BACK]

Ooops! It appears you don't have a PDF plugin for this barrPostingser. you can click here to download the PDF file.

Reference this Research Paper (copy & paste below code):

AfeworkAsfawAmele, WondaferahuMulugetaDemissie, EndegTekalegnWolde (2017); Factors affecting fairness of Taxation on Category “B” Taxpayers in Tercha City, Dawuro zone, SNNP of Ethiopia; Int J Sci Res Publ 7(11) (ISSN: 2250-3153).



About Us
Editorial Board
Call for Paper

Call for Research Paper
Paper Status
IJSRP Paper Format
Join Us

Download e-journal
Join Forum
Invite Friends
Get Social with Us!

Copyright © 2011-2021, IJSRP Inc., All rights reserved.