Walker, Lain (author), Leviston, Zoe (author), McCrea, Rod (author), Price, Jennifer (author), and Greenhill, Murni (author)
Format:
Book chapter
Publication Date:
2017
Published:
International: CSIRO Publishing, Clayton South, Victoria, Australia
Location:
Agricultural Communications Documentation Center, Funk Library, University of Illinois Box: 18 Document Number: D10514
Notes:
217 pages., Pages 161-176 in Heinz Schandl and Lain Walker (eds.), Social science and sustainability. CSIRO Publishing, Clayton South, Victoria,Australia. 2017. 217 pages.
Cisilino, Federica (author) and Cesaro, Luca (author)
Format:
Book chapter
Publication Date:
2009
Published:
Ital y
Location:
Agricultural Communications Documentation Center, Funk Library, University of Illinois Document Number: C29845
Notes:
Pages 105-119 in Adam Lindgreen, Martin K. Hingley and Joelle Vanhamme (eds.), The crisis of food brands: sustaining safe, innovative and competitive food supply. Gower Publishing Limited, Surrey, England. 352 pages.
pgs. 137-158, Online ISBN: 978-981-10-8126-2, Online book chapter in Heshmati, H. and Yoon, H., Growth and Development in Ethiopia: Perspectives on Development in the Middle East and North Africa (MENA) Region, Springer, Singapore., Applying logit regression models, we present the factors that determine the tax compliance attitude of individual smallholder farmers in Ethiopia. The evidence presented in this article is based on the 5th Afrobarometer Survey (2014). We find some similarities and some differences with earlier studies in factors that are correlated with the tax compliance attitude of smallholder farmers in Ethiopia. We argue that tax compliance is a function of individual smallholder farmers and related variables and confirm that people who are happier with open administration arrangements have a tax compliant attitude. Those farmers who perceive that their ethnic group thinks that they have been treated unfairly are less likely to have a tax compliant attitude. Smallholder farmers’ tax knowledge is also significantly correlated with a tax compliant attitude in Ethiopia. We identify a taxpayer’s satisfaction with local government officials as another determinant of tax compliance. These findings are robust to different econometric specifications.
