Tax evasion attitude and taxpayers’ perception of government legitimacy: evidence from Southern Ethiopia

IF 2 Q2 ECONOMICS Cogent Economics & Finance Pub Date : 2024-07-08 DOI:10.1080/23322039.2024.2371944
Tariku Lorato, Yonas Sendaba, Tasew Tadesse
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Abstract

Tax evasion, a global concern, undermines government revenue, public services, and societal trust. It occurs when taxpayers deliberately avoid their tax obligations. This study primarily explores t...
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逃税态度与纳税人对政府合法性的看法:埃塞俄比亚南部的证据
逃税是一个全球关注的问题,它破坏了政府收入、公共服务和社会信任。当纳税人故意逃避纳税义务时,就会发生逃税行为。本研究主要探讨逃税问题。
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来源期刊
CiteScore
3.00
自引率
15.80%
发文量
309
审稿时长
12 weeks
期刊介绍: Cogent Economics & Finance, part of Taylor & Francis / Routledge, is a multidisciplinary open access journal publishing high-quality peer-reviewed research by authors from across the globe. Our inclusive nature ensures we cover the entire scope of economics and finance research – from financial economics to economic philosophy and everything in between, including replication studies – and we make sure this research is visible to everyone, anywhere, any time. Cogent Economics & Finance is headed up by an expert team of Senior Editors who, in keeping with our vision of inclusivity and sharing, evaluate submissions on scholarly merit and research integrity. Manuscripts are never rejected purely on the grounds of perceived importance or impact on the research community; article-level metrics allow the research to be assessed on its own merit.
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