Determinants of tax compliance

Tax is the major revenue source for most countries like Ethiopia to construct different infrastructures such as schools, roads, hospitals and utilities in which the community use them for their day to day activities , hence the government have to concern about tax, effective tax collection system, and preventing as well as protecting tax evasion. To do this, it have to identify the different factors which can motivates the taxpayers to pay their tax burden voluntarily. von Gelawu, Ezana