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<p>This study aimed at investigating the relationship between tax revenue and social–psychological drivers in Ethiopia, as well as the mediating role of tax compliance in this relationship. A cross-sectional survey design was employed by sending out questionnaires to 386 randomly chosen category “C" taxpayers running businesses in Hossana City, Ethiopia, and 311 of those responses were valid and used for the analysis. Partial Least Squares Structural Equation Modelling (PLS-SEM) was utilized to conduct mediation analysis and to examine the influence of social–psychological factors on tax revenue in Ethiopia. The results of the direct path hypotheses test revealed that taxpayers’ attitude, equity and fairness, and taxpayers’ culture have statistically significant direct positive effects both on government’s tax revenue and tax compliance behavior among taxpayers. However, the study found no statistically significant direct relationship between tax education and tax revenue, nor between tax education and tax compliance behaviour. Furthermore, the result of the mediation analysis revealed that tax compliance has a partial mediation role in the relationship between government tax revenue and social–psychological factors such as taxpayers’ attitudes, equity and fairness, and taxpayers’ culture. On the other hand, tax compliance fully mediates the relationship between tax education and tax revenue revealing that tax education has an indirect effect on tax revenue. The findings underscore the importance of promoting positive taxpayers’ attitudes, equity and fairness, and fostering a tax-compliance culture to maximize the government’s tax revenue in Ethiopia. This finding supports the theory of planned behaviour (TPB). It can be helpful in advocating the United Nations Development Programme's (UNDP) tax reforms, which aim to enhance revenue generation and meet Sustainable Development Goals (SDGs). Furthermore, it contributes to the existing body of knowledge and provides policymakers with adequate insight into improving government tax revenue.</p>

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Social psychological drivers and tax revenue for sustainable economic development with the mediating role of tax compliance, evidence from Hossana city, Ethiopia

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  • 发表日期：

    2025年10月10日

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  • Desta Temotewos Tumoro,
  • Hemal B. Pandya

摘要

This study aimed at investigating the relationship between tax revenue and social–psychological drivers in Ethiopia, as well as the mediating role of tax compliance in this relationship. A cross-sectional survey design was employed by sending out questionnaires to 386 randomly chosen category “C" taxpayers running businesses in Hossana City, Ethiopia, and 311 of those responses were valid and used for the analysis. Partial Least Squares Structural Equation Modelling (PLS-SEM) was utilized to conduct mediation analysis and to examine the influence of social–psychological factors on tax revenue in Ethiopia. The results of the direct path hypotheses test revealed that taxpayers’ attitude, equity and fairness, and taxpayers’ culture have statistically significant direct positive effects both on government’s tax revenue and tax compliance behavior among taxpayers. However, the study found no statistically significant direct relationship between tax education and tax revenue, nor between tax education and tax compliance behaviour. Furthermore, the result of the mediation analysis revealed that tax compliance has a partial mediation role in the relationship between government tax revenue and social–psychological factors such as taxpayers’ attitudes, equity and fairness, and taxpayers’ culture. On the other hand, tax compliance fully mediates the relationship between tax education and tax revenue revealing that tax education has an indirect effect on tax revenue. The findings underscore the importance of promoting positive taxpayers’ attitudes, equity and fairness, and fostering a tax-compliance culture to maximize the government’s tax revenue in Ethiopia. This finding supports the theory of planned behaviour (TPB). It can be helpful in advocating the United Nations Development Programme's (UNDP) tax reforms, which aim to enhance revenue generation and meet Sustainable Development Goals (SDGs). Furthermore, it contributes to the existing body of knowledge and provides policymakers with adequate insight into improving government tax revenue.