• Prof. K. Sambasiva Rao, D.Litt.
• Chernet Bereda Biraro

Abstract Today's world changes faster than most legislatures can update their tax proclamations and regulations of various income base and administration laws. Therefore, policymakers and administrators may need to accept short-term imperfections, while taking a measured approach to implementing genuine structural improvements which meet the principles of simplicity and certainty in a transparent and accountable way of tax administration. The objective of this study was to obtain a comprehensive overview of ax administration practice and simplicity of tax laws and their effects on tax compliance behavior of taxpayers in Ethiopia in the case of Southern State. To achieve the research objective, the researcher used the mean score, person correlation, and logistics regression model. A total number of 395 sample size was determined and 480 questionnaires were distributed to the respondents to minimize the number of a non-returnable questionnaire. Out of the 480 copies of structured questionnaires distributed to respondents, only 402 were completed and returned as well as all were used in the analysis. The statistical package for social sciences (SPSS) version 20.1 was employed in the different analyses to run the results. The Pearson correlation matrix and logistics regression model revealed that both tax administration practice and simplicity of tax laws have a positive significant effect on tax compliance behavior of taxpayers at 1 percent significant level. Moreover, the mean score result indicated that maintenance of confidentiality about taxpayers information is observed as a strength. While complaint handling and responsiveness, and quality of taxpayers service responsibilities need special attention to improve.

Keywords: Tax simplicity, Tax administration practice, and Tax compliance behavior.

"EFFECT OF TAX SIMPLICITY ON THE COMPLIANCE BEHAVIOR OF TAXPAYERS IN ETHIOPIA: A STUDY WITH REFERENCE TO SOUTHERN NATIONS, NATIONALITIES, AND PEOPLES' REGIONAL STATE (SNNPRS)", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.296-311, May-2019, Available :http://www.jetir.org/papers/JETIR1905P46.pdf

"EFFECT OF TAX SIMPLICITY ON THE COMPLIANCE BEHAVIOR OF TAXPAYERS IN ETHIOPIA: A STUDY WITH REFERENCE TO SOUTHERN NATIONS, NATIONALITIES, AND PEOPLES' REGIONAL STATE (SNNPRS)", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp296-311, May-2019, Available at : http://www.jetir.org/papers/JETIR1905P46.pdf