Improved tax compliance boosts the revenues available for supporting public services without increasing the current tax burden on compliant tax payers. The voluntary compliance behavior of the taxpayers is determined by various factors and identifying these factors and treating them accordingly should be the central premises of any tax system in order to maintain voluntary compliance at satisfactory levels. The study investigate the five key determinants of voluntary tax compliance from existing literature and previous studies which include Demographic factors, Economic factors, Institutional factors, Social factors and Individual factors. The main objective of the study is to examine the determinants of voluntary tax compliance behavior of category A and B tax payers in Case of Dire Dawa City Administration. To achieve the objective, the authors use Pragmatics or mixed research approach. To this end, the researchers used both primary and secondary data. The target populations of the study are category "A" and "B" tax payers in Dire Dawa City Administration. A sample of 366 category "A" and "B" tax payers is taken by using multi stage sampling procedure. The findings from the regression analysis indicate that, compliance is significantly affected by nine determinant factors which consist of: Age, Education, Tax knowledge, Financial Constraints, Absence of Fairness, Role of the Tax Authority, complexity of Tax System, Absence of Tax Audits and Government Spending. This study also evidenced that, other variables such as Gender, Sales turn over, Religion, Penalties, Type of organization and Tax Rate were not significant determinants of tax compliance id Dire Dawa City Administration.

The purpose of this study is to assess the transition of International Financial Reporting Standards (IFRS) in Ethiopia: the benefits, prospects and challenges of its adoption and implementation in the case of 13 significant PIEs. The study employs both quantitative and qualitative methods (mixed) research approach. Both primary and secondary data sources were used for the study. The respondents are selected by using judgmental sampling technique. Then, the collected data from those organizations is analyzed by descriptive and econometric analysis by using SPSS software. The results revealed that the adoption of the IFRSs has improves the efficiency and effectiveness of financial reporting, provides better information for decision making, enhanced the accuracy; reliability and comparability of accounting information, simplify the process of Merger/Acquisition , enables greater effectiveness of the internal audit, brings better corporate governance, reduce cost of capital , better access to capital market , harmonize the reporting standard , better risk management, promotes cross border investments and provide timely financial report. However, there is serious educational, technical and institutional challenges that the country need to overcome in order to benefit fully from the adoption of IFRS.

The purpose of this study is to assess the transition of International Financial Reporting Standards (IFRS) in Ethiopia: the benefits, prospects and challenges of its adoption and implementation in the case of 13 significant PIEs. The study employs both quantitative and qualitative methods (mixed) research approach. Both primary and secondary data sources were used for the study. The respondents are selected by using judgmental sampling technique. Then, the collected data from those organizations is analyzed by descriptive and econometric analysis by using SPSS software. The results revealed that the adoption of the IFRSs has improves the efficiency and effectiveness of financial reporting, provides better information for decision making, enhanced the accuracy; reliability and comparability of accounting information, simplify the process of Merger/Acquisition , enables greater effectiveness of the internal audit, brings better corporate governance, reduce cost of capital , better access to capital market , harmonize the reporting standard , better risk management, promotes cross border investments and provide timely financial report. However, there is serious educational, technical and institutional challenges that the country need to overcome in order to benefit fully from the adoption of IFRS.