WHAT MATTERS FOR THE EFFICIENCY OF MICRO BUSINESS TAX COLLECTION? EVIDENCE FROM THE EASTERN PART OF ETHIOPIA

Anwar Adem Shıkur; Salih Ülev; Sisay Redwan Ababiya

Article Details

WHAT MATTERS FOR THE EFFICIENCY OF MICRO BUSINESS TAX COLLECTION? EVIDENCE FROM THE EASTERN PART OF ETHIOPIA

Authors:

Anwar Adem Shıkur | Salih Ülev | Sisay Redwan Ababiya

Publisher:

Karamanoglu Mehmetbey University

Main Topics:

Finansal Ekonomi

Journal:

Karamanoğlu Mehmetbey Üniversitesi Sosyal Ve Ekonomik Araştırmalar Dergisi Vol.27 Issue 48, pp.111-124

Document Type:

Article

Publication Date:

4/2025

Document Language:

English

Document ID (Org No.):

2001345589

pISSN:

2147-7833

Keywords:

Abstract:

 The purpose of this study is to determine the variables affecting the microbusiness tax collection efficiency in Ethiopia. An ordered logistic regression model were used to analyze the efficiency of micro business tax collection as dependent variable and taxpayer tax knowledge, tax law enforcement, corruption, tax compliance resolution, and fairness of tax as independent variables, through a questionnaire by expending the stratified sampling technique. The study results show that efficiency of micro business tax collection in the eastern part of Ethiopia are significantly influenced by the 1 taxpayer tax knowledge, 2 tax law enforcement, 3 corruption control, and the 4 tax compliance resolution capacity of the tax authority. The study provides various insights to improve the efficiency of microbusiness tax collection in Ethiopia from the perspective of microbusiness taxpayers. The final results of this study are distinctive because they demonstrate how taxpayer awareness of taxes, the effectiveness of tax laws enforcement, the control of corruption, and the tax authoritys ability to resolve noncompliance issues all impact the efficiency of microbusiness tax collection in Ethiopia.

 The purpose of this study is to determine the variables affecting the microbusiness tax collection efficiency in Ethiopia. An ordered logistic regression model were used to analyze the efficiency of micro business tax collection as dependent variable and taxpayer tax knowledge, tax law enforcement, corruption, tax compliance resolution, and fairness of tax as independent variables, through a questionnaire by expending the stratified sampling technique. The study results show that efficiency of micro business tax collection in the eastern part of Ethiopia are significantly influenced by the 1 taxpayer tax knowledge, 2 tax law enforcement, 3 corruption control, and the 4 tax compliance resolution capacity of the tax authority. The study provides various insights to improve the efficiency of microbusiness tax collection in Ethiopia from the perspective of microbusiness taxpayers. The final results of this study are distinctive because they demonstrate how taxpayer awareness of taxes, the effectiveness of tax laws enforcement, the control of corruption, and the tax authoritys ability to resolve noncompliance issues all impact the efficiency of microbusiness tax collection in Ethiopia.

 The purpose of this study is to determine the variables affecting the microbusiness tax collection efficiency in Ethiopia. An ordered logistic regression model were used to analyze the efficiency of micro business tax collection as dependent variable and taxpayer tax knowledge, tax law enforcement, corruption, tax compliance resolution, and fairness of tax as independent variables, through a questionnaire by expending the stratified sampling technique. The study results show that efficiency of micro business tax collection in the eastern part of Ethiopia are significantly influenced by the 1 taxpayer tax knowledge, 2 tax law enforcement, 3 corruption control, and the 4 tax compliance resolution capacity of the tax authority. The study provides various insights to improve the efficiency of microbusiness tax collection in Ethiopia from the perspective of microbusiness taxpayers. The final results of this study are distinctive because they demonstrate how taxpayer awareness of taxes, the effectiveness of tax laws enforcement, the control of corruption, and the tax authoritys ability to resolve noncompliance issues all impact the efficiency of microbusiness tax collection in Ethiopia.

 Bu çalışmanın amacı Etiyopyadaki mikro işletmelerden vergi tahsilatını etkileyen değişkenleri tespit etmektedir. Mikro işletmelerden vergi tahsilatının etkinliği, sıralı lojistik regresyon modeli kullanılarak analiz edilmiştir. Çalışmada bağımlı değişken olarak mikro işletme vergi tahsilatı etkinliği, bağımsız değişkenler olarak vergi mükelleflerinin vergi bilgisi, vergi kanunlarının uygulanma durumu, yolsuzluk, vergi uyumu çözümleri ve vergi adaleti kullanılmıştır. Çalışmanın verileri tabakalı örnekleme tekniği kullanılarak anket aracılığıyla elde edilmiştir. Çalışma sonuçları, Etiyopyanın doğu kesimindeki mikro işletme vergi tahsilatının etkinliğinin 1 mükelleflerin vergi bilgisi, 2 vergi kanunlarıın uygulanma durumu, 3 yolsuzluk kontrolü ve 4 vergi dairesinin vergi uyumu çözümleme kapasitesinden önemli ölçüde etkilendiğini göstermektedir. Çalışma, vergi mükellefi olan mikro işletmelerin bakış açısından Etiyopyadaki vergi tahsilatının etkinliğini artırmak için çeşitli bilgiler sunmaktadır. Bu çalışmanın nihai sonuçları, vergi mükelleflerinin vergiler konusundaki farkındalığının, vergi kanunlarının uygulanmasındaki etkinliğin yolsuzluğun kontrolünün ve vergi otoritesinin uyumsuzluk sorunlarını çözme kabiliyetinin Etiyopyadaki mikro işletme vergi tahsilatını nasıl etkilediğini göstermesi bakımından önemlidir.

Article Details

WHAT MATTERS FOR THE EFFICIENCY OF MICRO BUSINESS TAX COLLECTION? EVIDENCE FROM THE EASTERN PART OF ETHIOPIA

Authors:

Anwar Adem Shıkur | Salih Ülev | Sisay Redwan Ababiya

Publisher:

Karamanoglu Mehmetbey University

Main Topics:

Finansal Ekonomi

Journal:

Karamanoğlu Mehmetbey Üniversitesi Sosyal Ve Ekonomik Araştırmalar Dergisi Vol.27 Issue 48, pp.111-124

Document Type:

Article

Publication Date:

4/2025

Document Language:

English

Document ID (Org No.):

2001345589

pISSN:

2147-7833

Micro Businesses

Ordered Logit model

Ethiopia

EffectivenessMikro İşletmeler

Sıralı Logit Modeli

Verimlilik

Etiyopya

Issues

Article Details

Authors: Anwar Adem Shıkur | Salih Ülev | Sisay Redwan Ababiya

Publisher: Karamanoglu Mehmetbey University

Main Topics: Finansal Ekonomi

Journal: Karamanoğlu Mehmetbey Üniversitesi Sosyal Ve Ekonomik Araştırmalar Dergisi Vol.27 Issue 48, pp.111-124

Document Type: Article

Publication Date: 4/2025

Document Language: English

Document ID (Org No.): 2001345589

pISSN: 2147-7833

Issues

Authors:

Anwar Adem Shıkur | Salih Ülev | Sisay Redwan Ababiya

Publisher:

Karamanoglu Mehmetbey University

Main Topics:

Finansal Ekonomi

Journal:

Karamanoğlu Mehmetbey Üniversitesi Sosyal Ve Ekonomik Araştırmalar Dergisi Vol.27 Issue 48, pp.111-124

Document Type:

Article

Publication Date:

4/2025

Document Language:

English

Document ID (Org No.):

2001345589

pISSN:

2147-7833