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首页> 外文期刊>Journal of Accounting & Marketing >Tax Payers Perception towards tax complexity and tax efficiency in Ethiopia; the Case of Non-Incorporated Category A Business Profit Tax Payers in Gondar Town
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Tax Payers Perception towards tax complexity and tax efficiency in Ethiopia; the Case of Non-Incorporated Category A Business Profit Tax Payers in Gondar Town

机译：纳税人在埃塞俄比亚税务复杂性和税收效率的看法; 非合并类别的案例在贡德尔镇的业务利润税务员

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摘要

The objective of this study is to assess how the Gondar town taxpayers perceive the existing tax system in relation to tax complexity and tax efficiency. A survey using self-administered questionnaire has been used to collect the primary data. The survey included 285 respondents among business profit taxpayers in Gondar, Ethiopia but just 268 copies are received. In order to achieve the objective of the study, both descriptive and inferential statistics have been applied. The collected data are described using mean and standard deviation. And also, two hypotheses are developed and tested using one sample t-test. The study reveals that, taxpayers perceive that, the existing tax system is too complicated, complex and tedious in procedural complications. And the tax system is economically inefficient because, the current Ethiopian tax system isn’t attractive for foreign investors to invest their money in Ethiopia. Finally the researcher concludes that, the Ethiopian tax system is complex and economically inefficient from tax payers’ point of view. Based on conclusions drawn the researcher recommends that, the tax authority in particular and government in general shall try to empower the tax payers with knowledge and changing their perception through sustainable awareness creation programs.
机译：本研究的目的是评估渡墩镇纳税人如何在税务复杂性和税收效率方面感知现有的税收制度。使用自我管理问卷的调查已被用来收集主要数据。该调查包括285名受访者在埃塞俄比亚戈达尔的商业利润纳税人中，收到了268份。为了实现研究的目的，已经应用了描述性和推理统计数据。使用均值和标准偏差来描述收集的数据。而且，使用一个样品T检验开发和测试了两个假设。该研究表明，纳税人认为，现有的税制过于复杂，复杂，乏味，在程序并发症中。税收制度经济效率低下，因为目前的埃塞俄比亚税制对外国投资者对外国投资者对埃塞俄比亚的资金没有吸引力。最后，研究员的结论是，从纳税人的观点来看，埃塞俄比亚税制是复杂和经济效率的。基于得出结论，研究人员建议，特别是政府的税务机关将促使纳税人通过可持续意识创造计划赋予知识和改变感知。

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