Taxpayers' voluntary compliance attitude with tax system is influenced by demographic, individual, social, institutional and economic factors. Thus, the objective of this study was to examine the factors influencing tax voluntary compliance attitude with tax system the case of Gedeo Zone. To this end, the author used mixed research approach. The target populations of the study were tax authority and taxpayers in Zone. A sample of 323 taxpayers was randomly taken from the 1,678 taxpayers in the Zone but tax officers were judgmentally selected by the researcher in order to collect sufficient and relevant information required to prepare the report of this study. Both primary and secondary data were collected. Primary data were collected through structured questionnaire and interview with officers and taxpayers representatives. The secondary data were also collected by reviewing of related published and unpublished materials. Binary logistic regression model was employed to analysis the data through Stata software application version 12.0 and SPSS version 23.0 were used to present the results of this study. Then, the result of this study showed that out of fourteen explanatory variables incorporated in the model, seven variables such as gender, age, lack of tax knowledge, simplicity of tax system, awareness on penalty, probability of being audit, and perception on tax rate were found to be key factors influencing taxpayers' voluntary compliance attitude with tax system in the study area. Whereas variables such as education level, tax authority efficiency, peer influence, occupation, income level of taxpayers, perception on government speeding, and perception on fairness and equity have no significant influence on tax voluntary compliance attitude. Finally, the findings of the study may inform policy makers about the factors influencing voluntary compliance attitude towards tax system in the Zone and supports to formulate constructive policy in order to achieve the goal of raising required tax revenue to promote the economic development of the country.

Purpose This study was aimed to identify the effect of tax incentive practices on the sustainability of MSMEs during an outbreak of coronavirus pandemic in Ethiopia. Design/methodology/approach To achieve this objective, the researcher has employed a quantitative research approach with an explanatory research design in which six hypotheses have been tested. The primary data were collected from 300 MSMEs owners/operators using structured questionnaires. A multiple regression model was employed to study the effect of tax incentives parameters on the sustainability of MSMEs. Findings According to the regression analysis, this paper revealed that tax holiday, tax allowance, reduction in the tax rate, accelerated depreciation, loss carry forward, and tax exemption have a positive and statistically significant effect on the sustainability of the MSMEs. Research limitations The current study was geographically focused on Ethiopia by considering the MSMEs sector. The subject wise was focused on the effect of the tax incentives on the sustainability of MSMEs. The primary data were limited to the year 2020. It might be improved in the future if other researchers incorporate large firms in the country and use secondary data for the analysis of multiple years. Also, future researchers will improve the same study by considering both monetary and non-monetary incentives as study variables. Practical implications To survive during the COVID-19 pandemic, MSMEs need support from the government in the form of tax incentives. The tax incentives play a great role in enhancing the growth and the sustainability of MSMEs as well as the economy as a whole. So the owners of MSMEs have to ask the government to obtain necessary support in the form of monetary and non-monetary incentives to be sustainable in economic activity. Also, the findings and recommendations of the current study might serve as an ingredient and be informative to the policymakers on the MSMEs sector. The governments have to continue to shape tax incentives policies to support the MSMEs’ sustainability by providing tax and non-tax incentives. Originality/value This study contributes to empirical evidence about the effect of tax incentives practices on the sustainability of MSMEs during the outbreak of COVID-19 in Ethiopia by considering six tax incentive practices in terms of tax holiday, tax allowance, reduction in the tax rate, accelerated depreciation, loss carried forward, and tax exemption.

Purpose: The aim of this study was to identify the effect of tax incentive practise on sustainability of MSMEs during outbreak of corona virus pandemic in Ethiopia. Design/methodology/approach: In order to achieve this objective, the researchers have employed quantitative research approach with explanatory research design in which six hypotheses have been tested. The primary data was collected from 300 respondents using structured questionnaires. Multiple regression model was employed to identify the effect of tax incentives on sustainability of MSMEs in Ethiopia. Findings: According to the regression analysis, this study revealed that tax holiday, tax allowance, reduction in tax rate, accelerated depreciation, loss carry forward and tax exemption have positive and statistically significant effect on the sustainability of the MSMEs. Based on the finding of the study was concluded that the existence of tax incentive practice has positive contribution to sustainability of the micro, small and medium sized enterprise.Research limitations/implications: The current study was geographically focus on Ethiopia by considering the micro, small and medium sized enterprises sector. The subject wise was focused on the effect of the tax incentives:(tax holiday, tax allowance, tax exemption, and accelerated depreciation, reduction in tax rate, and loss carry forward) and on the sustainability of MSMEs. The study used primary data which is limited to a year of 2020. It might be improved in the future if other researchers incorporate large firms in the country and uses secondary data for analysis. Practical implications: To survive, micro, small and medium scale enterprises need the support from the government in the form of tax incentives. The role of tax incentives in enhancing the growth of micro, small and medium sized enterprises is very significant on the sustainability of MSMEs as well as the economy as a whole. Hence, the findings and recommendations of the current study might serve as an ingredient and be informative to the policy makers on MSMEs sector. It might also give a general insight to the policy makers, academician and professional groups of society and the public at large with regard to the role of effect of tax incentives on the sustainability and growth of MSMEs during outbreak of coronavirus.Originality/value: This study contributes to empirical evidence about the effect of tax incentives practices on sustainability of micro, small and medium enterprises in Ethiopia by considering tax incentive practice in terms of tax holiday, tax allowance, reduction in tax rate, accelerated depreciation, loss carry forward and tax exemption. As tax incentives theories supported the findings of this study, we have concluded that tax incentive practices provided by government have positive contribution for the sustainability and growth of micro, small and medium sized enterprises in Ethiopia

This study was examined the determinants of internal audit effectiveness in promoting public good governance of sector bureaus in the Sidama regional state. To this end, the researcher employed a quantitative research approach with an explanatory research design where the effect caused by the independent variable on the dependent variable is observed through regression analysis. The simple random sampling technique was employed by the researcher. The primary data was collected through structured questionnaires. Then, inferential statistics analysis has been done through SPSS version 20 to get reliable research findings. Accordingly, the result of regression analysis showed that independence of internal, audit quality, competency, management support, professional audit standard, and information technology have a positive and statistically significant effect on public governance in the Sidama region. Based on the findings of the study, the researcher forwarded possible recommendations for bureaus to work on statistically significant variables due to fact that they have a positive influence in improving public good governance.

The Impact of Green Legacy on Sustainable Development and Climate Change in Ethiopia is a topic that requires further research to address the existing research gap. While the Green Legacy initiative launched by the Ethiopian government aims to combat deforestation and soil degradation by promoting tree planting, there is limited scholarly literature specifically examining its impact on climate change mitigation and adaptation. A research gap exists in understanding the effectiveness of the Green Legacy in reducing greenhouse gas emissions, promoting carbon sequestration, and enhancing the resilience of local ecosystems to climate change impacts. Further research in this area is crucial to assess the initiative's contribution to climate change mitigation and adaptation efforts in Ethiopia, inform policy decisions, and guide the implementation of effective strategies to address the country's environmental challenges. The objective of this study was to investigate the impact of green legacy in promoting climate change. Mixed research methods were employed. To get the primary data needed for the study, questionnaires and interviews as data collection tools. The study adopted both descriptive and explanatory research designs. Through explanatory research design, the study investigated the effect of planting and growing trees on climate change. The study used a descriptive method to assess changes and opportunities in Ethiopian green legacy. Logit regression analysis was applied to examine the factors that affect business climate change. While working on the green legacy agenda, the changes such as water scarcity to grow trees, overexploited forests, and lands that are difficult to easily recover through green legacy. The research findings on this topic can contribute to the understanding of the effectiveness of large-scale reforestation initiatives in combating climate change. By evaluating the outcomes of the Green Legacy, researchers can identify successful strategies, challenges, and potential improvements that can be adapted to other regions facing similar environmental issues. Secondly, this research can provide insights into the potential contribution of tree planting initiatives to carbon sequestration, which is vital for global efforts to reduce greenhouse gas emissions and mitigate climate change impacts. Additionally, understanding the impact of the Green Legacy on local ecosystems can guide the development of sustainable land management practices, habitat restoration, and biodiversity conservation. Lastly, the findings of this research can inform evidence-based policy decisions, guiding the formulation and implementation of effective environmental and climate change policies at the national and international levels. Overall, the research implications highlight the importance of studying the impact of the Green Legacy in Ethiopia to address climate change challenges and advance sustainable development goals. Based on regression analysis, the results of the study revealed that planting and growing have a negative effect on climate change. The scholars suggested the federal government of Ethiopia continue the plantation of trees and growing of trees to maintain sustainable development through green and healthy countries after climate action.