THE IMPACT OF CORRUPTION ON TAX MORALE: A STUDY OF SELECT BUSINESS ORGANIZATIONS IN ADDIS ABABA, ETHIOPIA

Abebe Bayu CHARİYE

Makale detayları

THE IMPACT OF CORRUPTION ON TAX MORALE: A STUDY OF SELECT BUSINESS ORGANIZATIONS IN ADDIS ABABA, ETHIOPIA

Yazarlar:

Abebe Bayu CHARİYE

Yayıncı:

Sosyal Bilimler Araştırmaları Derneği

Dergi:

International Journal of Economics and Finance Studies 2016 Vol.8 Issue 1, pp.48-60

Belge Tipi:

Makale

Yayın Tarihi:

5/2016

Belge Dili:

Türkçe

Document ID (Org No.):

2000810906

Sıklık:

İki Yıllık

eISSN:

1309-8055

Özet:

 

The overall purpose of this study is to assess the impact corruption on tax morale. The
 researcher used survey method for the study. Data for the survey study were collected
 from the target populations by means of self-administered questionnaire. From the
 populations, the sample was select by using stratified sampling to obtain a
 representative sample from taxpayers of business organization. An ordered probit
 model is employed to analyze the impact of corruption on tax morale. The results
 showed that tax morale (dependent variable) is correlated at -0.3093 with corruption
 at 5 percent significance level and there is a significant negative correlation between
 corruption and tax morale at a p value of 0.048. Citizens feel cheated if corruption is
 widespread, their tax burden is not spent well, and that they are not protected by the
 rules of law. Therefore, the government should work a lot to combat corruption and
 balance government service and the paid tax.

Makale detayları

THE IMPACT OF CORRUPTION ON TAX MORALE: A STUDY OF SELECT BUSINESS ORGANIZATIONS IN ADDIS ABABA, ETHIOPIA

Yazarlar: Abebe Bayu CHARİYE

Yayıncı: Sosyal Bilimler Araştırmaları Derneği

Dergi: International Journal of Economics and Finance Studies 2016 Vol.8 Issue 1, pp.48-60

Belge Tipi: Makale

Yayın Tarihi: 5/2016

Belge Dili: Türkçe

Document ID (Org No.): 2000810906

Sıklık: İki Yıllık

eISSN: 1309-8055

Sayı

Yazarlar:

Abebe Bayu CHARİYE

Yayıncı:

Sosyal Bilimler Araştırmaları Derneği

Dergi:

International Journal of Economics and Finance Studies 2016 Vol.8 Issue 1, pp.48-60

Belge Tipi:

Makale

Yayın Tarihi:

5/2016

Belge Dili:

Türkçe

Document ID (Org No.):

2000810906

Sıklık:

İki Yıllık

eISSN:

1309-8055