Value Added Tax Compliance in Amhara National Regional State: (The Case of Bahir Dar City using Multiple Logistic Regression Analysis)

Zemenu Tesafa Abdu Muhammed Ali


This study Assessed Value Added Tax compliance among VAT registered taxpayers in Amhara National Regional State, taking the case of the city of Bahir Dar. The study used a sample of 176 VAT registered taxpayers and thus uses ETRs machines in the study area. Simple random sampling technique was used to draw the samples from the total target population. Primary data were collected from respondents. The collected data were analyzed with the help of SPSS version 21. The Multiple Logistic Regression analysis was employed to predict the likely impact of using ETRs machines on VAT compliance in the target population. The results from the Multiple Logistic Regression analysis showed that the use of ETRs machines among VAT registered taxpayers is correlated with high levels of tax compliance attitude in the target population. The logistic regression analysis further confirms that the independent variables of the study have their own role in explaining the level of VAT compliance among the target population. As such, the tax morale of the taxpayers, the fines and penalties of the tax laws, and the probability of audit have positive and significant impact on understanding VAT compliance level among the VAT registered taxpayers in the study area.

Keywords: Value Added Tax, VAT compliance, Logistic Regression, Bahir Dar

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ISSN (Paper)2222-1700 ISSN (Online)2222-2855

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