Compliance Cost Of Individual Income Tax Payers In Addis Ababa

The paper examines the tax compliance costs of the individual taxpayers in Addis Ababa.rnOne research question and one hypothesis were investigated in this study: (RQ)rncompliance costs of the individual income tax system borne directly by the taxpayersrnthemselves, including both the time spent and pecuniary expenditures and (H) 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 arntotal of 170 individual income tax payers and questionnaires were distributed to thosernindividual taxpayers in the administrative city of Addis Ababa in Ethiopia. A total of 103rnuseable responses were received and used for the final data analysis. The findings fromrnthe survey provide pertinent and useful insights about the compliance costs of AddisrnAbaba individual taxpayers. The results of the study indicate that the highest time spendrnwas on learning tax rules. The average values per tax payers were 168.83 ETB and thernaverage times spent by tax payers for filing their tax return were 5.17hrs. In all, the studyrnfound that the compliance costs of individual taxpayers in Addis Ababa were relativelyrnlow in term of the total monetary valuernKeywords: compliance cost, income tax, Addis Ababa

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