Browsing by Author "ALEMU MEKURIA,"

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    TAXASSESSMENTANDCOLLECTIONRELATEDPROBLEMON CATEGORY“C”TAXPAYER(ACASEOFASSELATWON)
    (WOLKITE UNIVERSITY, 2019-02) ALEMU MEKURIA,
    The studywas conducted to assess the challenge faced the Asella city administrationrevenueAuthoritywhilecollectingtaxfrom businesscommunity ofthecitywhicharecommonlyknownascategoryctaxpayer.Theresearcher believethatfindingsofthisstudycancontributeinenhancingthetaxrevenueof thecityadministrationand thegovernmentatlargebyexposing thecore problemsonthetaxcollectionactivitiessoastoenablingthemtoputtheireffort tosolvethoseobservedproblems.Toconductthestudytheresearcherused bothprimaryandsecondarydata.Althoughthedatawascollectedfrom various sourcetaxpayerandRevenueAuthorityemployeewerethemainsourceofdata forthestudy.Thestudyemployedstratifiedrandom samplingfortaxpayerand judgmentalsamplingforemployeeofrevenueauthority.Inordertopresentand analyzethedatainreliableandclearwaytheresearcherusedbothtableand percentagetosummarizethestudyfinding.Generallyfindingofthestudyreveals thatmostoftaxpayerespeciallyinthoseundercategorychasbeenfacing variousproblemsinrelationtotaxationsystem.Despitetaxpayerpositive attitudetowardthegeneralconceptionoftaxationmostofthesurveyedtax payerstatedthatwhattheyarepayingarebeyondtheircapacitytopaythat neithertheyhavenotrustintheemployeeofauthoritynormerelyoveralltax estimation.Thestudyconcludedthattheauthorityofthecityadministrationis being reluctantinmaking thetaxlow orprocedure,objective,transparent, understandabletotaxpayer.Thustheresearcherrecommendedtheresponsible taxauthorityshouldrevisetheirworkingsystem andpromotetransparencyso thattrustoftaxpayeronthetaxsystemwillgradualadvance