Compliance Cost Of Employment In Come Tax Payers In Addis Ababa City Administration

The paper examines the tax compliance costs of employment income taxpayers in Addis Ababa.rnone research question and one hypothesis were investigated in this study: (RQ1) howrnmuch compliance costs of the individual income tax system borne directly by the taxpayersrnthemselves, including both the time spent and pecuniary expenditures? (And (H1) therncompliance costs of individual income tax are relatively low in terms of their costs perrnindividual: especially costs of time and monetary costs. The survey was conducted to a total ofrn250 individual income tax payers and questionnaires were distributed to those individualrntaxpayers in the administrative city of Addis Ababa in Ethiopia. A total of 200responses werernreceived and used for the final data analysis. The findings from the survey provide pertinentrnand useful insights about the compliance costs of Addis Ababa individual taxpayers. Thernaverage values per tax payers were 157.78 ETB and the average times spent by tax payers forrnfiling their tax return were 7.54hrs. In all, the study found that the compliance costs of individualrntaxpayers in Addis Ababa were relatively low in term of the total monetary value.rnKeywords: compliance cost, income tax, Addis Ababa

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