Taxpayers Perception Towards Fairness Personal Business Profit Taxpayers In Addis Ababa

This study investigates the fairness perceptions of Addis Ababa City business profit taxpayersrnand its impacts in their perceptions, together with other variables. A theoretical framework wasrndeveloped based on the equity, distributive justice, and procedural justice theories. The studyrnadopted a mixed method research approach to test the hypotheses and answer research question.rnThe data collected from 230 business profit taxpayers of which 200 were through distributing ofrnself-administered questionnaires and the remaining 30 through in-depth-interview.rnThe latest statistical package (SPSS) software, correlation and regression analysis, were used tornanalyse the survey and thematic analysis was applied to in-depth interviews.rnThe results of this combined research methodology suggest that Addis Ababa City business profitrntaxpayers did not perceive positively in respect of general, vertical, personal, exchange, andrnadministration fairness except horizontal fairness on the prevailing business profit tax system.rnWith regard to tax knowledge and complexity, the finding of the paper showed that, the taxpayersrndid not have sufficient knowledge and there were no easily understandable and vague proceduresrnof the business profit tax system.rnFinally the thesis suggests a series of measures, which could be taken by the government inrngeneral, and tax authorities in particular; improving policy and administration issues, educatingrnthe taxpayers and conducting awareness creation and consultation sessions, and providing allrnnecessary social service to the public, as well as maintaining the tax system fair and equitable

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