Determinats of tax compliance attitude with taxation - Kanbiro Orkaido Deyganto - Bog

The objective of this study was to identify the determinants of tax compliance attitude with taxation, case of category 'A' taxpayers in Gedeo Zone. To this end, the researcher used quantitative research approach and collected primary data through structured questionnaire and secondary data by reviewing relat-ed materials to achieve the objective of this study. The result of this study showed that out of ten explan-atory variables incorporated in the model, eight variables such as gender, age, tax knowledge, simplicity of tax system, perception on fairness and equi-ty, awareness on penalty, probability of being audit, and perception on tax rate were found to be determinants of tax compliance attitude of taxpayers with taxation in the zone. Whereas, education level and tax authority efficiency have no impact on tax compliance attitude. Finally, the findings of the study may inform policymakers about the determinants of tax compliance attitude towards tax system in the Zone, supports to formulate constructive policy and make decisions related to tax compliance issues in order to achieve the goal of raising required tax revenue to promote the economic development of the country.