The Impacts of Tax Education on Tax Compliance Behavior: The Case of Business Profits Tax in Werabe Town of Silte zone

ABSTRACT The aim of this research is to investigate the impact of tax education on the tax compliance behaviors of business profit tax payers in Werabe Town. The researcher filled the major gaps in the empirical review, which were: inconsistency or disagreement regarding the impact of tax education on tax compliance behaviors; many predictors and tax compliance behaviors. To achieve this objective, explanatory and descriptive research designs with a mixed research approach were employed. The internal accuracy of the primary data from a stratified simple random sample and purposive methods of 340 tax payers was tested by Cronbach's alpha. The data was analyzed through descriptive and inferential statistics using binary logistics on SPSS software (version 25). After analyzing descriptive statistics based on empirical evidence, the study concludes that access to tax education, understanding the benefits of tax revenue, awareness of penalties and offenses, and transparency in tax systems have a positive and substantial effect on tax compliance. Finally, the study recommended that access to tax education is a significant factor in growing tax compliance behaviors. Further this study identified that scope and further study include others -related factors.

Publication Details

Journal
National Academic Digital Repository of Ethiopia
Published
2025-05-07
DOI
https://doi.org/10.20372/nadre:9034
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
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article

The Impacts of Tax Education on Tax Compliance Behavior: The Case of Business Profits Tax in Werabe Town of Silte zone

National Academic Digital Repository of Ethiopia
Taxation and Compliance Studies
article

The Impacts of Tax Education on Tax Compliance Behavior: The Case of Business Profits Tax in Werabe Town of Silte zone

article en

Abstract

ABSTRACT The aim of this research is to investigate the impact of tax education on the tax compliance behaviors of business profit tax payers in Werabe Town. The researcher filled the major gaps in the empirical review, which were: inconsistency or disagreement regarding the impact of tax education on tax compliance behaviors; many predictors and tax compliance behaviors. To achieve this objective, explanatory and descriptive research designs with a mixed research approach were employed. The internal accuracy of the primary data from a stratified simple random sample and purposive methods of 340 tax payers was tested by Cronbach's alpha. The data was analyzed through descriptive and inferential statistics using binary logistics on SPSS software (version 25). After analyzing descriptive statistics based on empirical evidence, the study concludes that access to tax education, understanding the benefits of tax revenue, awareness of penalties and offenses, and transparency in tax systems have a positive and substantial effect on tax compliance. Finally, the study recommended that access to tax education is a significant factor in growing tax compliance behaviors. Further this study identified that scope and further study include others -related factors.

National Academic Digital Repository of Ethiopia
Openalex Percentile: Top 42%
Taxation and Compliance Studies
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