October 22, 2025 Thesis Open Access

Abdu Nura

DCAT Export

<?xml version='1.0' encoding='utf-8'?>
<rdf:RDF xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:adms="http://www.w3.org/ns/adms#" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:dctype="http://purl.org/dc/dcmitype/" xmlns:dcat="http://www.w3.org/ns/dcat#" xmlns:duv="http://www.w3.org/ns/duv#" xmlns:foaf="http://xmlns.com/foaf/0.1/" xmlns:frapo="http://purl.org/cerif/frapo/" xmlns:geo="http://www.w3.org/2003/01/geo/wgs84_pos#" xmlns:gsp="http://www.opengis.net/ont/geosparql#" xmlns:locn="http://www.w3.org/ns/locn#" xmlns:org="http://www.w3.org/ns/org#" xmlns:owl="http://www.w3.org/2002/07/owl#" xmlns:prov="http://www.w3.org/ns/prov#" xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#" xmlns:schema="http://schema.org/" xmlns:skos="http://www.w3.org/2004/02/skos/core#" xmlns:vcard="http://www.w3.org/2006/vcard/ns#" xmlns:wdrs="http://www.w3.org/2007/05/powder-s#">
  <rdf:Description rdf:about="https://doi.org/10.20372/nadre:20492">
    <rdf:type rdf:resource="http://www.w3.org/ns/dcat#Dataset"/>
    <dct:type rdf:resource="http://purl.org/dc/dcmitype/Text"/>
    <dct:identifier rdf:datatype="http://www.w3.org/2001/XMLSchema#anyURI">https://doi.org/10.20372/nadre:20492</dct:identifier>
    <foaf:page rdf:resource="https://doi.org/10.20372/nadre:20492"/>
    <dct:creator>
      <rdf:Description>
        <rdf:type rdf:resource="http://xmlns.com/foaf/0.1/Agent"/>
        <foaf:name>Abdu Nura</foaf:name>
      </rdf:Description>
    </dct:creator>
    <dct:title>Determinants of Tax Evasion in The Case of Ministry of Revenue Large Taxpayers</dct:title>
    <dct:publisher>
      <foaf:Agent>
        <foaf:name>Zenodo</foaf:name>
      </foaf:Agent>
    </dct:publisher>
    <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#gYear">2025</dct:issued>
    <dcat:keyword>determinant factors, tax evasion,large taxpayers</dcat:keyword>
    <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2025-10-22</dct:issued>
    <owl:sameAs rdf:resource="https://nadre.ethernet.edu.et/record/20492"/>
    <adms:identifier>
      <adms:Identifier>
        <skos:notation rdf:datatype="http://www.w3.org/2001/XMLSchema#anyURI">https://nadre.ethernet.edu.et/record/20492</skos:notation>
        <adms:schemeAgency>url</adms:schemeAgency>
      </adms:Identifier>
    </adms:identifier>
    <dct:isVersionOf rdf:resource="https://doi.org/10.20372/nadre:20491"/>
    <dct:isPartOf rdf:resource="https://nadre.ethernet.edu.et/communities/ddu-business-economics"/>
    <dct:description>&lt;p&gt;Tax administration in Ethiopia, similar to other developing countries is characterized by low tax compliance level. This has resulted in a reduction of revenue yields and public services. The aim of this thesis was to analyse tax evasion and its determinant factors of business income tax in Ethiopian revenue large taxpayers. The study used descriptive research design in which the determinant relationship between tax evasion and its determinant factors have described. In doing so a sample of 236 data was collected from population of 643 tax payers through survey. The questionnaires were distributed to randomly selected-taxpayers in five strata and 194 questionnaires were returned. Ministry of revenue large taxpayers were stratified into import &amp;amp; export, wholesaler trade, construction, service sector and manufacturing. The primary data was collected through closed ended 5-point likert scale questionnaires. The raw data was analysed using descriptive and inferential statistics. The regression analysis showed that tax rate, income level, probability of detection, complexity of tax system, attitude towards tax evasion factors are positively and statistically significant. The research also suggested that efforts to be made with regard to revising the perceived high tax rate and the complexity of tax system. And also engage in national campaign to increase awareness about the attitude of taxpayers towads tax evasion and benefits of voluntary compliance, increase the percentage of audit coverage, simplify tax laws and modernize the tax system.&lt;/p&gt;</dct:description>
    <dct:accessRights rdf:resource="http://publications.europa.eu/resource/authority/access-right/PUBLIC"/>
    <dct:accessRights>
      <dct:RightsStatement rdf:about="info:eu-repo/semantics/openAccess">
        <rdfs:label>Open Access</rdfs:label>
      </dct:RightsStatement>
    </dct:accessRights>
    <dcat:distribution>
      <dcat:Distribution>
        <dct:rights>
          <dct:RightsStatement rdf:about="http://www.opendefinition.org/licenses/cc-by">
            <rdfs:label>Creative Commons Attribution</rdfs:label>
          </dct:RightsStatement>
        </dct:rights>
        <dcat:accessURL rdf:resource="https://doi.org/10.20372/nadre:20492"/>
      </dcat:Distribution>
    </dcat:distribution>
    <dcat:distribution>
      <dcat:Distribution>
        <dcat:accessURL rdf:resource="https://doi.org/10.20372/nadre:20492"/>
        <dcat:byteSize>1520472</dcat:byteSize>
        <dcat:downloadURL rdf:resource="https://nadre.ethernet.edu.et/record/20492/files/Abdu Nura Abadura.pdf"/>
        <dcat:mediaType>application/pdf</dcat:mediaType>
      </dcat:Distribution>
    </dcat:distribution>
  </rdf:Description>
</rdf:RDF>