Business taxpayers’ satisfaction with the tax system in Addis Ababa, Ethiopia

Business taxpayers’ satisfaction with the tax system in Addis Ababa, Ethiopia

This thesis examines business taxpayers’ satisfaction with the tax system. The study focuses on examining the views of taxpayers toward the tax taxpayers’ services, tax policy, tax administrative mechanism, and tax law enforcement. The study adopted a sequential explanatory mixed method research approach. The data was collected from federal business taxpayers through questionnaire and in-depth interview and descriptive. The collected was analyzed using descriptive data analysis. The findings of this study shows that business taxpayers are not satisfied with the existing tax systems. The ways tax authority provides tax information to taxpayers, tax collection and tax refund, administration capability to solving taxpayers’ problem and the area of tax audit procedures are found to be the major dissatisfied areas. Moreover the finding revealed that the tax system is so complex and unfair, discretionary treatment by officers and existent of lack of monitoring in the tax authority. Finally, the thesis suggests a series of measures which could be taken by the government in general and tax authorities in particular are; improving tax policy and administration issues; step up their duty of promoting tax awareness, tax officers should be given intensive and repetitive training to improve their attitude and promoting code of conduct with emphasis on ethical values and finally, tax refund procedure would be improved.