Factors that influence Business income taxpayers Compliance ( A case Study In Large taxpayer Branch office)

Abstract

This paper attempts to assess the factors that influence business income tax payers compliance, in Ethiopian revenue and customs authority large tax payers branch office. Based on this objective data was collected using structured interview and questionnaire. Data were collected from 123 respondents of tax payers and structured interview were done to selected tax officials. The collected data was summarized and presented in tabular form using proportions and percentages. The study findings showed that probability of being audited, providing quality service, tax knowledge, perception of fairness and equity, fines and penalties and organizational strength are basic considerations by taxpayers in their compliance-non-compliance decision.