DETERMINANT OF TAX EVATION (IN CASE OF WOLKITE TOWN)

Abstract

Tax administration in Ethiopia as in some other developing countries is characterized by low tax compliance level. From an economic point of view, legal considerations apart, tax evasion has negative effects, namely a reduction of revenue yields. The voluntary compliance behavior of the taxpayers is determined by various factors and identifying these factors and treating them accordingly should be the central duty of any tax system in order to maintain voluntary compliance at reasonable level. The main objective of the study was to investigate the Determinant of tax evasion of tax payers at Wolkite branch office.to the objective of research around three research question were distributed to six respondents in wolkite town tax revenue and authority. Descriptive research design was adopted in order to achieve the objective of the study. Descriptive statistics used to identify determinant factors that determining the tax evasion the case of tax payers in the study area. The research question were analyzed and interpreted by using descriptive statistics and finally conclusion and recommendation were made in basis of the interpreted result.