Tax Compliance: Ethiopian Practices of Non-filing, Nil-filing, and Loss Filing
Abstract
The Objective of this study was to assess the compliance status of corporate taxpayers in the year 2018 to 2022, particularly those who have not declared taxes, filed nil tax notices and those who declared loss in Ministry of Revenues, Ethiopia. A descriptive statistical is used in analyzing the collected secondary data. According to the study, out of 18,643 taxpayers registered by the tax office as business taxpayers, an average of 87% of tax notices were filed to the tax office during the last five study years and the remaining were non-filers it accounts around 13%.; from the total registered taxpayers on average of 37.7% declare their taxes with payment and the outstanding 62.3% were non-fillers, nil-filers and loss fillers. Accordingly, it is necessary to establish a procedure that identify and control taxpayers who repeatedly declare zero, claim loss, and do not declare their tax, and made sever penalty as well as obliterate them from taxpayers list.
Keywords: tax, compliance, taxpayers, nil-filers, non-filers, loss
DOI: 10.7176/RJFA/14-3-02
Publication date: February 28th 2023
![Download the IISTE publication guideline!](https://www.iiste.org/sub/iiste_footer_journal.jpg)
To list your conference here. Please contact the administrator of this platform.
Paper submission email: RJFA@iiste.org
ISSN (Paper)2222-1697 ISSN (Online)2222-2847
Please add our address "contact@iiste.org" into your email contact list.
This journal follows ISO 9001 management standard and licensed under a Creative Commons Attribution 3.0 License.
Copyright © www.iiste.org