Citizens’ tax morale can enhance actual compliance behavior and provide governments with the necessary revenue. This study aims to identify the various factors that shape citizens’ attitudes towards taxation and suggest ways to improve compliance through positive motivations. The 2013 5th round Afrobarometer survey conducted in Ethiopia is our main source of data. A sub national data from a fresh survey of sample business taxpayers in Tigray region, Ethiopia will also be carried-out to validate our findings from the Afrobarometer survey results. Probit regression model will be used to analyse the data. The findings of the study will have relevance to possible shift in tax administration practices in the country.