International Journal of Scientific and Research Publications

IJSRP, Volume 10, Issue 6, June 2020 Edition [ISSN 2250-3153]


Determinants of Voluntary Tax Compliance (The Case Category A and B Taxpayers in Dire Dawa Administration)
      Netsanet Shiferaw, Biniam Tesfaye
Abstract: Improved tax compliance boosts the revenues available for supporting public services without increasing the current tax burden on compliant tax payers. The voluntary compliance behavior of the taxpayers is determined by various factors and identifying these factors and treating them accordingly should be the central premises of any tax system in order to maintain voluntary compliance at satisfactory levels. The study investigate the five key determinants of voluntary tax compliance from existing literature and previous studies which include Demographic factors, Economic factors, Institutional factors, Social factors and Individual factors.

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

Netsanet Shiferaw, Biniam Tesfaye (2020); Determinants of Voluntary Tax Compliance (The Case Category A and B Taxpayers in Dire Dawa Administration); International Journal of Scientific and Research Publications (IJSRP) 10(06) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.10.06.2020.p102119
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