Masters of Art

URI for this collectionhttps://rps.wku.edu.et/handle/987654321/8

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    TAXPAYERS’ PERCEPTION TOWARDS FAIRNESS: PERSONAL BUSINESS PROFIT TAXPAYERS IN WOLKITE TOWN
    (WOLKITE UNIVERSITY, 2024-06) ENTONYOS TESFYA
    Tax fairness issues encompass a number of tax fairness dimensions and other fairness affecting factors. If all tax fairness dimension and other affecting factors negativelyinterpreted by taxpayers, it could lead to the negative perceptions of the tax system by the taxpayers Good understandings of business profit taxpayers’ fairness perceptions help the tax authorities to improve the tax system in order to narrow the tax gap. Although past studies on tax fairness issues widely conducted in developed countries, literature and data concerning this topic are still scarce in Ethiopia. This study focuses on taxpayers' perception of fairness, specifically among personal business profit taxpayers in Wolkite Town. The study was conducted on business taxpayers' in Wolkite Town including trader (wholesaler and retailers), manufacturers and service providers. The general objective of the study was to assesee taxpayers’ Perception towards Fairness: Personal Business Profit Taxpayers in Wolkite Town.The research followed mainly qualitative (literature review), and quantitative (survey) methodology. A questionnaire was developed asking about background of respondents and the respondents’ opinions about tax fairness. The data for this study was collected from a sample of 374 Personal Business Profit Taxpayers ' in Wolkite Town by means of questionnaires collected during the period February 20 - March 15, 2024. The results of this combined research methodology suggest that Wolkite Town business profit taxpayers perceive positively in respect of exchange, horizontal , personal, , and administration fairness except Verticalfairness . The thesis proposes a set of actions that could be implemented by the government and tax authorities to enhance policy and administration, educate taxpayers, raise awareness through consultation sessions, and offer essential social services to the public. Additionally, it emphasizes the importance of maintaining fairness in the current business profit tax system.