| Popis: |
Tax evasion is a phenomenon in every nation even if the magnitude and causes may vary. It is associated with the introduction of taxation itself; tax evasion is a serious problem to a tax system. Therefore, examining what contributes to evasion in a given tax system is vital so that the negative consequences might be identified and solved. The study sought to identifies determinant factors of taxes evasion attitude of taxpayers in selected five zones: Gedeo, Gamo, Hadiya, Halaba and Gurage zone of Southern Nations, Nationalities and Peoples Regions (SNNPR) Ethiopia. Using Yamane (1967) formula and sampled 956 respondents. We have categorized our respondents as evaders, non-evaders and neutral based on the average value of their response and exclude neutral respondents. Accordingly, we used 768 questionnaires. We used a logistic regression model to examine what determines the evasion attitude of taxpayers. It is identified that significant difference among taxpayers towards tax evasion at zone level; Category A taxpayers are inclined to evasion compared to B; the level of education, peer, tax rate, and tax system has contributed to tax evasion attitude positively; and Authorized accountants are found to be facilitators for evasion. Based on our result we concluded that system orients variables are the most determinant factors affecting the evasion attitude of taxpayers compared to demographic attributes. |
