Browsing by Author "MULUGETA SISAY"

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    Challenges And Prospects of Business Income Tax Collection in Category “A” Tax Payers (In Case of Wolkite Town Revenue Administration Office)
    (WOLKITE UNIVERSITY, 2025-08) MULUGETA SISAY
    This research focuses on identifying the major challenges and prospects of business income tax collection from the perspective of tax collectors dealing with Category "A" taxpayers at the Wolkite Town Revenue Administration Office. The study utilized both primary and secondary data. Primary data were collected through closed-ended questionnaires and unstructured personal interviews. The researcher employed a non-probability sampling method, specifically purposive (judgmental) sampling, to select respondents and used descriptive analysis to interpret the gathered data. The findings reveal that the current business income tax collection system faces significant challenges, including tax avoidance, tax evasion, and taxpayers' unwillingness to comply with payment deadlines. To address these issues and enhance tax collection efficiency, the study recommends adopting technological solutions (e.g., computerized registration systems) and implementing taxpayer education programs.