Учредители и издатели журнала Федеральное государственное автономное

Journal of Tax Reform. 2022;8(3):270–284
283
ISSN 2412-8872
32. Barrand P., Ross S.G., Harrison G. Integrating a unified revenue administration for tax and 
social contribution collections: experiences of central and eastern European countries. IMF Working 
Paper. No. WP/04/237. 2004. 
https://doi.org/0.5089/9781451875744.001
33. Machogu C., Amayi J.D. The Effect of Taxpayer Education on Voluntary Tax Compliance, 
Among Smesin Mwanza City-Tanzania. International Journal of Marketing, Financial Services and 
Management Research. 2013;2(8):12–23. 
34. Nzioki P.M., Peter O.R. Analysis of Factors Affecting Tax Compliance in Real Estate 
Sector: A Case of Real Estate Owners in Nakuru Town, Kenya. Research Journal of Finance and 
Accounting. 2014;5(11);1–12.
35. Palil M.R. Tax knowledge and tax compliance determinants in self assessment system in 
Malaysia. PhD Thesis. University of Birmingham; 2010. Available at: 
https://core.ac.uk/
download/pdf/76107.pdf
36. Ababa A. Federal Democratic Republic of Ethiopia central statistical agency population 
projection of Ethiopia for all regions at Wereda level from 2014–2017. Addis Ababa: Central Statistical 
Agency; 2014.
37. Yamane T. Statistics: An introductory analysis. Harper & Row; 1967.
38. Hair J.F., Black W.C., Babin B.J., Anderson R.E. Multirative data analysis: A global 
perspective. New York; London: Pearson Education; 2010.
39. Biru A.M. Factors That Affect Tax Compliance Behavior of Small and Medium 
Enterprises: Evidence from Nekemte City. European Journal of Business and Management. 
2020;12(19):29–41. 
https://doi.org/10.7176/EJBM/12-19-04
40. Machgu C.G., Amayi J.B. The Effect of Taxpayer Education on Voluntary Tax 
Compliance, Among Smesin Mwanza City-Tanzania. International Journal of Marketing, Financial 
Services & Management Research. 2013;2(8):12–23.
41. Hai O.T., See L.M. Intention of tax non-compliance-examine the gaps. International 
Journal of Business and Social Science. 2011;2(7):79–83.
42. Mas’ud A., Aliyu A.A., Gambo E.-M.J. Tax rate and tax compliance in Africa. European 
Journal of Accounting Auditing and Finance Research. 2014;2(3):22–30.
43. Ali M., Fjeldstad O.-H., Sjursen I.H. Factors affecting tax compliant attitude in Africa: 
evidence from Kenya, Tanzania, Uganda and South Africa. In: Centre for the Study of African 
Economies 2013 Conference, Oxford University; 2013.
44. Mehari D., Majeeb Pasha S.A. Factors Affecting Voluntary Compliance of Category 
“C” Taxpayers’ Attitude of Arbaminch, SNNPR, Ethiopia. International Journal of Scientific and 
Research Publications. 2017;7(6):48–63.
45. Gberegbe F.B., Umoren A.O. The perception of tax fairness and personal income 
tax compliance of SMEs in Rivers State. Journal of Research in Business and Management. 
2017;5(2):40–51.
46. Stephen A. Determinants of tax compliance: A case study of vat flat rate scheme traders in the 
Accra metropolis. PhD Thesis. Kwame Nkrumah University-Ghana; 2011.
Information about the authors
Abibual Getachew Nigatu – MSc in Accounting and Finance, Lecturer, Department of 
Accounting and Finance, Samara University (RX2R+W7F, Semera, Ethiopia, P.O. Box 132); 
ORCID: 
https://orcid.org/0000-0002-3857-0936
, e-mail: [e-mail]
Atinkugn Assefa Belete – MSc in Development Policy Analysis, Lecturer, Department of 
Economics, Samara University (RX2R+W7F, Semera, Ethiopia, P.O. Box 132); ORCID: 
https://
orcid.org/0000-0002-1328-6904
, e-mail: [e-mail]
For citation
Nigatu A.G., Belete A.A. Determinants of Business House Rental Income Taxpayers’ Compliance 
with Tax System in Afar Region, Northeast Ethiopia. Journal of Tax Reform. 2022;8(3):270–284. 
https://doi.org/10.15826/jtr.2022.8.3.121
Article info
Received February 12, 2022; Revised July 9, 2022; Accepted September 1, 2022

---