Open AccessImpact of Tax Evasion Among tax Payers of Bale Robe Town Administration, Ethiopia
Author(s) -
Birhanu Hailu,
Tarik Kechema
Publication year - 2020
Publication title -
international journal of finance research
Language(s) - English
Resource type - Journals
ISSN - 2746-136X
DOI - 10.47747/ijfr.v1i1.47
Subject(s) - tax evasion , audit , tax credit , business , tax administration , public economics , equity (law) , value added tax , administration (probate law) , economics , tax reform , accounting , political science , law
The main purpose of this study was to investigate the impact of tax evasion among tax payers of payers Robe town administration. To attain the intended objective the study used quantitative research method and logit method for the econometrics model. And to collect the necessary data from the respective respondents questionnaire was distributed and collected from 346 respondents. For the data analysis SPSS version 20.0 was used. The finding of this study revealed that; tax knowledge, efficiency of tax authority, equity, and tax audit are found to be significant factors that could affect the tax evasion perception of tax payers.