May 13, 2025 Journal article Open Access

TIBEBUASEFA BAYU

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    <dct:title>FACTORS AFFECTING CATEGORY "C" TAXPAYER'S COMPLIANCE WITH RULEOFTAXATION: THE CASE OF NORTH SHEWA FITCHE TOWN</dct:title>
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    <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#gYear">2025</dct:issued>
    <dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2025-05-13</dct:issued>
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    <dct:description>&lt;p&gt;&lt;em&gt;The objective of this study is to examine factors affecting category &amp;ldquo;C&amp;rdquo; tax payer&amp;rsquo;s Compliance With the Role of Taxation in North Shoa,Fitche Town. A conceptual framework was adopted based on the Awareness level of tax payers, Organizational strength of tax authority, Fairness or Equity, social, Altitude of tax payers towards government andEconomic deterrence factors. The study adopted a quantitative research approach to test the hypothesesand answer research questions. The data collected from 265 Category &amp;ldquo;C&amp;rdquo; tax payers in Fitche Town through distributing questionnaires. Data was analyzed using SPSS.To analysis methods were used, descriptive statistics to examinesignificant determinant factors of tax compliance. The result founds that majority of tax payerswere not compliant. It also revealed that education level, government spending, awareness on tax and taxrate, and tax knowledge are significant factors of tax compliance. Finally the study suggests that the government has to improve public services toenhance tax compliance behavior. Following this it is mandatory to create awareness aboutbenefits of paying tax, conducting preventive education to the public. &lt;/em&gt;&lt;/p&gt; &lt;p&gt;&amp;nbsp;&lt;/p&gt;</dct:description>
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