Topic: PsychologyBehavior

Last updated: October 20, 2019

This study focused on the determinants of tax payers’ satisfaction level with the tax system. The main objective of this study is to determine tax payers’ satisfaction level with the tax system. To achieve the objectives, mixed research approach was used and sample data was collected from 253 large tax payers by survey method via questionnaires interview of tax officials.

Quantitative data was analyzed by using descriptive as well as inferential analysis and thus non parametric statistical test was used to test the hypothesis. The result of the study revealed that satisfaction of large tax payers depends on fairness of the tax system, service delivery and clarity of the tax system. Generally large tax payers were satisfied with the attitude of tax officials towards solving tax payers’ problem, the tax collection system, payment system, tax office location and accessibility for tax payers, filing of the declaration forms. But tax payers did not satisfied by ability to pay of tax payers, fairness in punishment of taxpayers equally, fairness of levying tax, the fairness of the tax rates, behavior of tax official, e-filing system of revenue authority, tax authority to solve tax payers complain, partiality in appeal review, simplicity to get tax refunds, the audit selection procedures, accessibility of websites of the authority, training of tax payers by the tax authority, faster service delivery for all tax payers, problem solving by using suggestion and contacting appropriate person in the tax office,declaration of tax returns, participatory

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