| dc.contributor.author | Yesegat, Wollela Abehodie | |
| dc.contributor.author | Fjeldstad, Odd-Helge | |
| dc.coverage.spatial | Ethiopia | en |
| dc.date.accessioned | 2016-04-11T14:47:46Z | |
| dc.date.available | 2016-04-11T14:47:46Z | |
| dc.date.issued | 2016-01 | |
| dc.identifier.citation | Yesegat, W.A. and Fjeldstad, O.-H. (2016) Business People’s Views of Paying Taxes in Ethiopia. ICTD Working Paper 43. Brighton: IDS. | en |
| dc.identifier.isbn | 978-1-78118-282-6 | |
| dc.identifier.uri | https://creativecommons.org/licenses/by-nc/4.0/ | |
| dc.description | tax; compliance; perceptions; attitudes; rates; audit; penalty. | en |
| dc.description.abstract | This study examines factors that determine business people’s attitudes towards paying taxes in Ethiopia. Based on data obtained from a survey of business taxpayers in Addis Ababa, the study finds a statistically significant relation between tax-compliance attitude and factors such as the perception of probability of audit, corruption, satisfaction with the tax administration, peer influence, gender and education. The study emphasises the need for better understanding of why taxpayers are dissatisfied with the tax administration, including perceptions of corrupt practices. | en |
| dc.description.sponsorship | DfID, NORAD. | en |
| dc.language.iso | en | en |
| dc.publisher | Institute of Development Studies | en |
| dc.relation.ispartofseries | ICTD Working Paper;43 | |
| dc.rights | Business People’s Views of Paying Taxes in Ethiopia
Wollela Abehodie Yesegat and Odd-Helge Fjeldstad
ICTD Working Paper 43
First published by the Institute of Development Studies in January 2016
© Institute of Development Studies 2016
ISBN: 978-1-78118-282-6
A catalogue record for this publication is available from the British Library.
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This publication is copyright, but may be reproduced by any method without fee for teaching or nonprofit purposes, but not for resale. Formal permission is required for all such uses, but normally will be granted immediately. For copying in any other circumstances, or for reuse in other publications, or for translation or adaptation, prior written permission must be obtained from the publisher and a fee may be payable.
Available from:
The International Centre for Tax and Development
at the Institute of Development Studies Brighton BN1 9RE, UK
Tel: +44 (0) 1273 606261 Fax: +44 (0) 1273 621202
E-mail: info@ictd.ac.uk
Web: www.ictd/en/publications
IDS is a charitable company limited by guarantee and registered in England (No. 877338) | en |
| dc.rights.uri | http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf | en |
| dc.subject | Economic Development | en |
| dc.title | Business People’s Views of Paying Taxes in Ethiopia | en |
| dc.type | Series Paper (IDS) | en |
| dc.rights.holder | © Institute of Development Studies | en |
| dc.identifier.externaluri | http://www.ictd.ac/publication/2-working-papers/94-business-people-s-views-of-paying-taxes-in-ethiopia | en |
