Tax Payers’ Perception Towards the Existing Tax System in Ethiopia: The Case of North Shewa Zone, Ethiopia

摘要

The objective of this study was to examine taxpayers’ perception towards the excising tax system in Ethiopia in general and North Shewa Zone, Amhara Regional State in particular. The study used descriptive research design. Category “B” tax payers were the target population of this study. A sample of 317 individual Category “B” tax payers were randomly taken from selected cities and woredas of North Shewa Zone, Amhara Regional State. Both primary and secondary data sources were used for the study. Primary data were collected through questionnaire and secondary data were collected from reports and manuals of the Ethiopian Revenue and Customs Authority (ERCA) branch offices. Descriptive statistics such as tables and percentages have been used for data analysis. The result of this study revealed that North Shewa Zone Category “B” individual taxpayers' perceive the tax they are paying is unfair. Moreover, most of the respondents' point out the complexity of the tax system. Generally, the result of the study showed the importance of taking measures to improve the existing tax system through developing simple and transparent tax collection systems, building trust and confidence with taxpayers' to increase the positive perception of taxpayers' towards the existing tax system.