The factors found by Huang et al. (1986), ‘Tax compliance research: Findings, problems, and prospects’. (1999). Key Issues in Income Tax: Challenges of Tax Administration and Compliance. The impact of tax reform on private sector development, in Ethiopian cases; psd hub publication no.13. Taste perception is not only affected by the taste buds, however, and food scientists are studying ways different factors affect the taste of different foods and beverages. I just want to be more in touch with my senses and really observe what's happening around me. Damage to the nervous system can prevent information from ever reaching the brain for processing. I think that's a disadvantage. “Taxpayers’ Perception on the Seriousness of Tax Evasion in Dessie Town Administration, Ethiopia”. A total sample of 358 taxpayers was randomly taken from the total 4,160 taxpayers that have made registration. Demographic Characteristics of the Respondents, 4.2. 1069, Maiduguri, Borno State, Nigeria Shetlander S, (2016). Due, J.F.F and Friedlaender, A.F. Thus, the objective of this study is to investigate taxpayers’ perception on the seriousness of tax evasion in Bale-Robe Town Administration. Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. I've actually noticed that a lot of the time, I don't even pay attention to my surroundings. One of the most well-known altering factors of taste perception is smell. What Factors Affect the Perception of Reality? Fjeldstad, O. and Ranker, L. (2003). http://creativecommons.org/licenses/by/4.0/, 2.2. Copyright © 2020 The Author(s). 1. The internal set of factors are as under: a) Habit b) Motivation and interest c) Learning d) Organizational and specialization e) Economic and social background Based on past experiences or any special training that we get, every one of us learns to... b. So when we look at a room, or a park, we can't possibly take notice of everything that's there. 9 No. International Journal of Finance and Accounting, 2020;  Roy, C., & Raffaella, C. (2011). Wollela A. 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. When I first started working with my color consultant clients many years ago, I did not take this … The process of perception is essentially subjective in nature, as it is never an exact Daniel M. (2017), “Factors Affecting Voluntary Compliance of Category “C” Taxpayers’ Attitudes of Arbaminch, SNNPR, Ethiopia”. 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. @ddljohn-- You're not the only one who experiences that sort of thing. “Tax Compliance”. This work is licensed under the Creative Commons Attribution International License (CC BY). An individual perceiver attaches meaning to an object or target, a situation with his/her frame of reference. Lamessa, B. (2001). Many conditions can limit the ability of the senses to collect information from the world, and thus limit the brain's ability to perceive its surroundings. International Journal of Management and Commerce Innovations, 3(2), pp. The factors which affect the perception are shown in the figure below: Process of Perception. The reason why some people are more sensitive than others comes down to how our body modulates pain — from the skin to the brain — and the structure of the brain itself. Each human being's sense organs have different strengths and weaknesses. 21-30. doi: 10.5923/j.ijfa.20200902.01. They include various factors included in the model besides gender and age. Tax evasion, civic duty and the law abiding citizen. Before we even realize, it decides what's important and what should be processed first. Cite this paper: Bijiga Gerba Kenno, Factors Affecting Perception of Taxpayers towards the Seriousness of Tax Evasion in Bale Robe Town Administration, Oromia, Ethiopia, International Journal of Finance and Accounting , Vol. “Federal Income Tax Administration in Ethiopia: Thee Case of Employment and Business Income Taxes”, Msc. Eriksen, K and Fallan, L. 1996, ‘Tax knowledge and attitude towards taxation’. 979/2016, Addis Ababa, Ethiopia. Secondary data were also collected by reviewing of related published and unpublished materials. Yohannis, M. and Zerihun, A. Correspondence to: Bijiga Gerba Kenno, College of Social Sciences and Humanities, Madda Walabu University, Bale Robe, Oromia, Ethiopia. It's actually very strange how this can happen. Perception of Causes of SMEs and Traders Tax Evasion: A Case of Accra Metropolis, Ghana. Andreoni, J & et al (1998). Hasseldine, J., and Hite, P., 2003. “Assessing the Gaps and Problems that Exist between the Business Community and Tax Authority of Dire Dawa Administration”, Developing Country Studies, Vol 3, No.

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