Tax compliance behavior of taxpayers in Ethiopia: A review paper

Figures & data

Table 1. Summaries of empirical reviews

Authors	Dependent variable	Independent variables	Models
Mohammed and Sebhat (2019)	Tax compliance	Age, sex, education level, tax knowledge and awareness, tax rewards and incentives, tax audit, perception of government spending, fairness of the tax system, tax rate, simplicity of the tax system, tax penalties and enforcements, organizational strength of the tax authority and attitude of taxpayers.	Ordered logistic regression
Aemiro (2014)	Tax compliance behavior	Perception of government spending, perception of equity and fairness of the tax system, penalties, personal financial constraints, changes in current government policies and referral groups (friends, relatives, etc.), gender, and probability of being audited.	ANOVA and T-test
Aemiro (2016)	Tax compliance attitude	Religion, educational background, religion, knowledge, gender, tax category, age, income, and offenses and penalties.	Ordered logistic regression
Tsegaw (2015)	Tax compliance	Tax knowledge, the feeling of fairness, the influence of peer groups, income level of taxpayers and detection & punishments, and confidence in government spending.	Regression analysis
Orkaido (2018)	Tax compliance attitude	Gender, age, lack of tax knowledge, simplicity of tax system, perception of fairness and equity, awareness of penalty, probability of being audited, perception of a tax rate, education level, and tax authority efficiency.	Binary logistic regression model
Mebratu (2018)	Tax compliance behavior	Knowledge of taxation, probability of detection for non-compliance, and complexity of the tax system.	Binary logit model
Wudeneh (2018)	Compliance	Education level, tax audit, government spending, the influence of referent groups, personal financial constraint, awareness of offenses and penalty rate, and tax knowledge, age, gender, income level, equity and fairness, and government policy.	Ordered probit model
Lemma (2019)	Tax non-compliance	Rate of tax, future tax costs, tax education/tax knowledge, gross of sales, individual tax morale, report of income tax, and public quality governance.	Ordered logit model
Yilma (2020)	Tax compliance	Fairness of tax system, complexity of tax system, probability of detection, income level, penalty rate, peer influence, tax knowledge, gender and age.	Regression analysis

Source: Compiled by Authors

Mohammed, A., & Sebhat, W. Conducted on analysis of tax compliance and its determinants: Evidence from Kaffa, Bench Maji and Sheka Zones, SNNPR, Ethiopia, Mizan Tepi University. (2019). Journal of Accounting Finance and Auditing Studies (JAFAS), 5(1), 32–58. ic ty countability become loyal to 2019.2. https://doi.org/10.32602/jafas.2019.2

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Tilahun Aemiro. (2014). Determinants of tax compliance behavior in Ethiopia: The case of Bahir dar city taxpayers. Journal of Economics and Sustainable Development, 5(15).

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Tilahun Aemiro. (2016). Factors influencing tax compliance attitude in Ethiopia, Bahir Dar University, Ethiopia. Journal of Policy and Development Studies, 10, 3. www.arabianjbmr.com/JPDSindex.php

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Geletaw Tsegaw. (2015), Taxpayers’ tax compliance behavior- business profit taxpayers of addis ababa city administration, Addis Ababa University, Working Paper.

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Orkaido, K. (2018). Determinants of tax compliance attitude with taxation: Evidence from Category “A” taxpayers in gedeo zone, SNNPRS, Ethiopia. Research Journal of Finance and Accounting, 9(17).

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Mebratu, A. (2018), Factors affecting tax compliance behavior of business taxpayers in Addis Ababa, St.Mary’s University, Working Paper.

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Meaza Wudeneh. (2018), Factors affecting taxpayers compliance with the tax system: Category “A” Taxpayer’s in Addis Ababa, St.Mary’s University, Working Paper.

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Lemma, D. (2019). Determinants of tax non- compliance behavior in Ethiopia: The case of hosanna town taxpayers. Research Journal of Finance and Accounting, 10, 21. https://doi.org/10.7176/RJFA/10-21-02

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Yilma, A. (2020), Determinants of tax compliance behavior among taxpayers: The case of Ethiopian ministry of revenues, Addis Ababa, Addis Ababa University, Working Paper.

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