Abstract:
The general objective of this study is to assess “Determinants of Tax Compliance Behavior in north west
Addis Ababa the small tax Taxpayers branch office. This research had a total target population of 8000
taxpayers’. A sample of 380 were selected based on convenience sampling technique and from the
distributed 380 questionnaire’s 350 were returned with feedback. For this study a structured
questionnaire was designed. Primary data were sorted by using SPSS software version 26. The
researcher also used correlation and multiple regressions for showing the relationship of independent
variables to tax compliance. The study is a descriptive research type and quantitative research approach
was used in data collection and analysis. The result reveled that complexity of tax system, probability of
detection, penalty, tax rates, tax evasion, peer influence group and tax knowledge, gender& age and
perception of the role of government are factor that significantly affect determinates tax compliance
behavior. The researcher concludes that there is sufficient evidence to conclude complexity of tax system,
probability of detection, tax rates, penalty, tax evasion, peer influence group, gender and age, perception
of role of government and tax knowledge are factor that significantly affect tax compliance. The study
recommends that awareness rising on personal compliance and educating about the benefit and
importance of voluntary compliance to the entire citizen will help to minimize the undesirable attitudes of
relatives, families and friends. Government need carefully, very wisely and sensitively to spend it’s
expenditures in order to increase tax compliance. This maximizes heavy taxpayers trust on the
government.
