Taxpayers Attitude Towards the New Tax Proclamation in Ethiopia in Case of Employment Income Taxpayers in Debre Markos Town

Yichilal Simegn Filatie


The objective of this study is to assess the taxpayers’ attitude towards the new tax system as per the new tax proclamation in Ethiopia in relation to tax fairness, tax complexity, and tax efficiency. A survey using self-administered questionnaire has been used to collect the primary data. The survey used 85 respondents among employment income tax payers in Debre Markos town. The collected data are presented using tables and percentages. The study reveals that, the employment tax payers believed that the new tax proclamation is fair in terms of horizontal, vertical and administrative fairness. Finally, the study concludes that the new tax proclamation system is reasonably fair in terms of horizontal, vertical and administrative fairness in the mind of tax payers. But it is complex and economically inefficient from tax payers’ point of view. Based on the findings obtained and conclusions drawn the researcher recommended that the tax authority in particular and government in general shall try to empower the tax payers with knowledge and change their attitude through sustainable awareness creation programs.

Keywords –Attitude, Tax fairness, Tax complexity, Tax efficiency

DOI: 10.7176/JESD/10-23-06

Publication date: December 31st 2019

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