Accounting & Marketing

College of Business and Economics, Department of Accounting and Finance, Debre Markos University, East Gojjam, Ethiopia

Publications

• Research   
  Tax Payers’ Perception towards tax complexity and tax efficiency in Ethiopia; the Case of Non- Incorporated Category “A” Business Profit Tax Payers in Gondar Town
  Author(s): Edilawit Gebregiorgies*
  
  The objective of this study is to assess how the Gondar town taxpayers perceive the existing tax system in relation to tax complexity and tax efficiency. A survey using self-administered questionnaire has been used to collect the primary data. The survey included 285 respondents among business profit taxpayers in Gondar, Ethiopia but just 268 copies are received. In order to achieve the objective of the study, both descriptive and inferential statistics have been applied. The collected data are described using mean and standard deviation. And also, two hypotheses are developed and tested using one sample t-test. The study reveals that, taxpayers perceive that, the existing tax system is too complicated, complex and tedious in procedural complications. And the tax system is economically inefficient because, the current Ethiopian tax system isn’t attractive for foreign investors t.. Read More»
  DOI: 10.37421/2168-9601.2021.10.326

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