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Abstract
This study examines factors influencing voluntary tax compliance among large taxpayers in Ethiopia. Using an ordinary logit regression model and data from 1550 taxpayers, the study finds that government trust, taxpayer tax knowledge, tax system fairness, and rewards positively influence compliance, while compliance costs negatively affect it. The government needs to enhance transparency, tax awareness, and reduce compliance costs to improve voluntary tax compliance.
Publisher
Humanities and Social Sciences Communications
Published On
Mar 25, 2024
Authors
Agumas Alamirew Mebratu
Tags
voluntary tax compliance
Ethiopia
taxpayer knowledge
government trust
compliance costs
tax system fairness
rewards
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