October 22, 2025 Thesis Open Access

Abdu Nura

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  <dc:creator>Abdu Nura</dc:creator>
  <dc:date>2025-10-22</dc:date>
  <dc:description>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; 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.</dc:description>
  <dc:identifier>https://zenodo.org/record/20492</dc:identifier>
  <dc:identifier>10.20372/nadre:20492</dc:identifier>
  <dc:identifier>oai:zenodo.org:20492</dc:identifier>
  <dc:relation>doi:10.20372/nadre:20491</dc:relation>
  <dc:relation>url:https://nadre.ethernet.edu.et/communities/ddu-business-economics</dc:relation>
  <dc:rights>info:eu-repo/semantics/openAccess</dc:rights>
  <dc:rights>http://www.opendefinition.org/licenses/cc-by</dc:rights>
  <dc:subject>determinant factors, tax evasion,large taxpayers</dc:subject>
  <dc:title>Determinants of Tax Evasion in The Case of Ministry of Revenue Large Taxpayers</dc:title>
  <dc:type>info:eu-repo/semantics/doctoralThesis</dc:type>
  <dc:type>publication-thesis</dc:type>
</oai_dc:dc>