Volume 14, Issue 3, September 2025

  • Research Article

    Examining the Effect of Tax Audit on Improving Taxpayers’ Compliance

    Jebo Tesfaye Chebeso*

    Issue: Volume 14, Issue 3, September 2025
    Pages: 44-59
    Received: 21 March 2025
    Accepted: 19 June 2025
    Published: 4 August 2025
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    Abstract: This study examines the effect of tax audits on improving taxpayers' compliance in the context of the Dilla Town Revenue Office. It investigates five determinants influencing compliance:- tax education, tax rate, audit quality, top management support, and the tax legislation system. An explanatory research design is employed, utilizing quantitative... Show More
  • Research Article

    Determinants of Non-Performing Loan: The Case of Some Selected Private Commercial Banks in Ethiopia

    Abubaker Demssie, Abebe Tilahun Kassaye*

    Issue: Volume 14, Issue 3, September 2025
    Pages: 60-67
    Received: 14 July 2025
    Accepted: 24 July 2025
    Published: 13 August 2025
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    Abstract: This study empirically investigates the determinants of non-performing loans (NPLs) in selected private commercial banks in Ethiopia, focusing on both bank-specific and macroeconomic factors. Employing an explanatory research design with a quantitative approach, the study analyses panel data collected from twelve private commercial banks over a ten... Show More
  • Research Article

    Impact of Foreign Currency Reserve on Economic Growth in Ethiopia: An Economic Policy Analysis

    Tadele Melaku Chala*

    Issue: Volume 14, Issue 3, September 2025
    Pages: 68-87
    Received: 18 July 2025
    Accepted: 4 August 2025
    Published: 27 August 2025
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    Abstract: Background: Ethiopia's foreign currency dynamics have significantly influenced its economic growth, particularly in recent years. The nation's chronic shortage of foreign exchange has been a persistent challenge, affecting various sectors of the economy. Such shortage hinders the importation of essential goods and services, disrupt business operati... Show More
  • Research Article

    Onion Market Chain: The Case of Toke Kutaye District, Oromia, Ethiopia

    Dinkisa Mekurya*

    Issue: Volume 14, Issue 3, September 2025
    Pages: 88-101
    Received: 20 April 2025
    Accepted: 25 June 2025
    Published: 9 September 2025
    DOI: 10.11648/j.jim.20251403.14
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    Abstract: The research was conducted in two onions producing kebeles of Nagafile and Gorosole in Toke Kutaye district, west shewa Zone of Oromia national regional state to analyze Onion market chain. The research data were collected from 120 producers, 10 traders, and 12 consumers. The data for the study was gathered both from primary and secondary source. S... Show More