International Journal of Accounting Research

Department of Economics, Mizan- Tepi University, Mizan Teferi, Ethiopia

Publications

• Research Article   
  Determinants of Tax Administration among Category ?A? and ?B? Tax Payers in Bench Sheko Zone, South West Ethiopia People?s Region
  Author(s): Endale Emiru* and Netsanet Gizaw
  
  Tax is compulsory levy imposed on property by government to provide security and create conditions for well-being of society and it is a key player in every economy of the world today. In most developing economies taxation goes hand in hand with growth of their economy as it is vital to provide services for long-term investments in public goods. Understanding determinants of tax administration is essential to design suitable tax policy to improve its performance. This study was done with the objective to examine determinants of tax administration among category “A” and “B” tax payers in Bench Sheko zone. To meet its objective, the study used cross sectional data that were collected from 288 sample tax payers while the non-response rate was 2.7%. The sample respondents were selected using stratified random sampling proportionally. Besides, for the purpose of tri.. View more»
  

  DOI: 10.35248/2472-114X.24.12.374

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