the impact of corruption on tax morale: a study ofselect business organizationsin addis ababa, ethiopia

The overall purpose of thisstudy isto assess the impact corruption on tax morale. Theresearcherused survey method for the study. Data for the survey study were collectedfrom the target populations by means of self-administeredquestionnaire. From thepopulations, the sample was select by using stratified sampling to obtain arepresentative sample from taxpayers of business organization. An ordered probitmodel is employed to analyze the impactof corruption on tax morale.The resultsshowed that tax morale (dependent variable) is correlated at -0.3093 with corruptionat 5 percent significance level and there is a significant negative correlation betweencorruption and tax morale at a p value of 0.048. Citizens feel cheated if corruption iswidespread, their tax burden is not spent well, and that they are not protected by therules of law. Therefore, the government should work a lot to combat corruption andbalance government service and the paid tax.