Abebe Bayu

Assessing Tax Morale and Tax Compliance Perceptions of Tax Payers: the Case of Selected Business Organization in Adama City; Oromia National State, Ethiopia Abebe Bayu

The study is conducted to assess tax morale and tax compliance perception of taxpayers in a case of selected business organization. Since tax compliance is very sensitive issues for every tax authorities; therefor, this study examine the perceptions of taxpayers,the differences of tax morale between the three categories of taxpayers, analyze the relationship between attitudes tax morale of taxpayers and tax compliance and also analyze the relationship between tax morale of taxpayers and factors that are considered to affect or shape tax morale, such as attitude towards of tax authority, government, legal system, tax officials, tax system, and awareness and compliance perception. The results showed that business taxpayers found in Adama city have a good tax morale perception which implies that they do have good attitudes towards paying tax; however the degree of tax morale was different from category to category.