What Determines Tax Evasion Attitude: A Study in Selected Zones of SNNPR, Ethiopia

Yonas Sendaba; Tsegazeab Teklemariam; Daniel Balcha; Samson Wondimu; Tariku Lorato

doi:doi:10.11648/j.jfa.20210904.12

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What Determines Tax Evasion Attitude: A Study in Selected Zones of SNNPR, Ethiopia

Yonas Sendaba, Tsegazeab Teklemariam, Daniel Balcha, Samson Wondimu, Tariku Lorato

Published in Journal of Finance and Accounting (Volume 9, Issue 4)

Received: 28 May 2021 Accepted: 6 July 2021 Published: 13 July 2021

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Abstract

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.

Published in	Journal of Finance and Accounting (Volume 9, Issue 4)
DOI	10.11648/j.jfa.20210904.12
Page(s)	117-126
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Tax Evasion Attitude, Determinants, Logistic Regression Model, SNNPR, Ethiopia

References

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APA Style

Yonas Sendaba, Tsegazeab Teklemariam, Daniel Balcha, Samson Wondimu, Tariku Lorato. (2021). What Determines Tax Evasion Attitude: A Study in Selected Zones of SNNPR, Ethiopia. Journal of Finance and Accounting, 9(4), 117-126. https://doi.org/10.11648/j.jfa.20210904.12

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ACS Style

Yonas Sendaba; Tsegazeab Teklemariam; Daniel Balcha; Samson Wondimu; Tariku Lorato. What Determines Tax Evasion Attitude: A Study in Selected Zones of SNNPR, Ethiopia. J. Finance Account. 2021, 9(4), 117-126. doi: 10.11648/j.jfa.20210904.12

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AMA Style

Yonas Sendaba, Tsegazeab Teklemariam, Daniel Balcha, Samson Wondimu, Tariku Lorato. What Determines Tax Evasion Attitude: A Study in Selected Zones of SNNPR, Ethiopia. J Finance Account. 2021;9(4):117-126. doi: 10.11648/j.jfa.20210904.12

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@article{10.11648/j.jfa.20210904.12,
  author = {Yonas Sendaba and Tsegazeab Teklemariam and Daniel Balcha and Samson Wondimu and Tariku Lorato},
  title = {What Determines Tax Evasion Attitude: A Study in Selected Zones of SNNPR, Ethiopia},
  journal = {Journal of Finance and Accounting},
  volume = {9},
  number = {4},
  pages = {117-126},
  doi = {10.11648/j.jfa.20210904.12},
  url = {https://doi.org/10.11648/j.jfa.20210904.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20210904.12},
  abstract = {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.},
 year = {2021}
}

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TY  - JOUR
T1  - What Determines Tax Evasion Attitude: A Study in Selected Zones of SNNPR, Ethiopia
AU  - Yonas Sendaba
AU  - Tsegazeab Teklemariam
AU  - Daniel Balcha
AU  - Samson Wondimu
AU  - Tariku Lorato
Y1  - 2021/07/13
PY  - 2021
N1  - https://doi.org/10.11648/j.jfa.20210904.12
DO  - 10.11648/j.jfa.20210904.12
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 117
EP  - 126
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20210904.12
AB  - 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.
VL  - 9
IS  - 4
ER  -

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Author Information

Yonas Sendaba

Department of Accounting and Finance, Dilla University, Dilla, Ethiopia
Tsegazeab Teklemariam

Department of Accounting and Finance, Dilla University, Dilla, Ethiopia
Daniel Balcha

Department of Accounting and Finance, Dilla University, Dilla, Ethiopia
Samson Wondimu

Department of Accounting and Finance, Dilla University, Dilla, Ethiopia
Tariku Lorato

Department of Economics, Dilla University, Dilla, Ethiopia

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APA Style

Yonas Sendaba, Tsegazeab Teklemariam, Daniel Balcha, Samson Wondimu, Tariku Lorato. (2021). What Determines Tax Evasion Attitude: A Study in Selected Zones of SNNPR, Ethiopia. Journal of Finance and Accounting, 9(4), 117-126. https://doi.org/10.11648/j.jfa.20210904.12

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ACS Style

Yonas Sendaba; Tsegazeab Teklemariam; Daniel Balcha; Samson Wondimu; Tariku Lorato. What Determines Tax Evasion Attitude: A Study in Selected Zones of SNNPR, Ethiopia. J. Finance Account. 2021, 9(4), 117-126. doi: 10.11648/j.jfa.20210904.12

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AMA Style

Yonas Sendaba, Tsegazeab Teklemariam, Daniel Balcha, Samson Wondimu, Tariku Lorato. What Determines Tax Evasion Attitude: A Study in Selected Zones of SNNPR, Ethiopia. J Finance Account. 2021;9(4):117-126. doi: 10.11648/j.jfa.20210904.12

Copy | Download

@article{10.11648/j.jfa.20210904.12,
  author = {Yonas Sendaba and Tsegazeab Teklemariam and Daniel Balcha and Samson Wondimu and Tariku Lorato},
  title = {What Determines Tax Evasion Attitude: A Study in Selected Zones of SNNPR, Ethiopia},
  journal = {Journal of Finance and Accounting},
  volume = {9},
  number = {4},
  pages = {117-126},
  doi = {10.11648/j.jfa.20210904.12},
  url = {https://doi.org/10.11648/j.jfa.20210904.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20210904.12},
  abstract = {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.},
 year = {2021}
}

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TY  - JOUR
T1  - What Determines Tax Evasion Attitude: A Study in Selected Zones of SNNPR, Ethiopia
AU  - Yonas Sendaba
AU  - Tsegazeab Teklemariam
AU  - Daniel Balcha
AU  - Samson Wondimu
AU  - Tariku Lorato
Y1  - 2021/07/13
PY  - 2021
N1  - https://doi.org/10.11648/j.jfa.20210904.12
DO  - 10.11648/j.jfa.20210904.12
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 117
EP  - 126
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20210904.12
AB  - 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.
VL  - 9
IS  - 4
ER  -

Copy | Download