%0 Journal Article
%T Factors Affecting Perception of Taxpayers towards        the Seriousness of Tax Evasion in Bale Robe Town Administration, Oromia, Ethiopia
%A Bijiga Gerba Kenno
%J Scientific & Academic Publishing
%D 2020
%R 10.5923/j.ijfa.20200902.01
%X The perception of Taxpayers towards the seriousness of tax evasion is influenced by several factors such as tax fairness and equity, probability of being audited, culture, and the understanding (perception) towards the government and taxation. Thus, the objective of this study is to investigate taxpayers¡¯ perception on the seriousness of tax evasion in Bale-Robe Town Administration. The target population for this study incorporated tax authority and self-employed taxpayers of category ¡°A¡±, category ¡°B¡±, and category ¡°C¡± in Bale Robe town administration. A total sample of 358 taxpayers was randomly taken from the total 4,160 taxpayers that have made registration. Tax officers were purposively selected by the researcher with the intention of collecting sufficient and relevant data for this study. This study has used both primary and secondary data. Primary data were gathered through structured questionnaire and interview with officers and taxpayers authorities. Secondary data were also collected by reviewing of related published and unpublished materials. It is indicated that tax evasion has been widely practiced in the study area. The result of the study revealed that tax evasion stemmed from lack knowledge about taxation, perceiving tax evasion as culture, trend of tax audit and the degree of detection, perceiving tax evasion as a minor crime and issues related to tax fairness and equity. Lastly, the findings of the study recommend tax authorities and policy makers continuously work hard in creating awareness and tax knowledge through the provision of trainings and education to taxpayers and improve unfairness and inequitable trends of tax payment. In doing this it is possible to reduce tax evasion and consequently raise the required tax revenue to foster the economic development of the region in particular and the country at large
%K Tax evasion
%K The Perception of Taxpayers
%K Tax System
%K Bale Robe Town
%U http://article.sapub.org/10.5923.j.ijfa.20200902.01.html