An Assessment of Business Income Taxpayers? Tax Knowledge, Tax Complexity, and Tax Compliance: A Case of Amhara Regional State of Ethiopia

The main objective of this study was to assess the business income taxpayers level of tax knowledge, perceived complexity of the income tax system and tax compliance issues in the metropolitan cities of the Amhara Regional State of Ethiopia. A cross-sectional survey research design and a qualitative research approach were adopted in this study. Purposive sampling technique was employed to select the study participants. The sample size for the purpose of this study was 24. The data were collected using semi-structured interviews. The Data gathered from interviews were analyzed using thematic analysis. Results suggest that taxpayers have inadequate technical knowledge and perceive the income tax system as complex. Tax knowledge and tax complexity were considered as important factors towards non-compliance behavior among business income taxpayers.