Masters of Science

URI for this collectionhttps://rps.wku.edu.et/handle/987654321/9

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Author: search.filters.author.Abebe Fiseha

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    Determinants of Tax Administration Effectiveness: The Case of Gurahge zone under SNNPR, Ethiopia
    (Wolkite University, 2023-01) Abebe Fiseha
    Effective tax administration is influenced by demographic, individual, social, institutional and economic factors. Thus, the objective of this study is to identify the determinants of effective tax administration, case of category „A‟ and „B‟ taxpayers in Guraghe Zone. To this end, the author used mixed research approach. The target population of the study was category „A‟ and „B‟ tax payers of Guraghe Zone, SNNPRS, and Ethiopia. The target population of the study included tax payers and employees of the office with 325 tax payers and 46 employees. In order to address the research questions, qualitative and quantitative research approaches were employed. This thesis used primary sources of data only. In order to get primary information, questionnaire and interview were employed. In this study used both probable and non-probability technique which is stratify randomsampling was utilized to select sample category „A‟ and „B‟ tax payer but, selected each individual taxpayer were by using simple random sample and purposive sampling method was used to select the employers. Data also analyzed on qualitative basis using binary logistic regression analysis and inferential statistics. Based on the analysis and discussion of the research, it can be concluded that the result of binary logistic regression shown that attitude of taxpayer towards government spending, statements regarding to honesty or loyalty, quality service, political interference, awareness, tax audit, law enforce ment and penalty towards tax, information technology had significant impact on the effectiveness of tax administration in Gurage Zone. In contrast, statements regarding to fairness or equity had no significant impact on the effectiveness of tax administration in Gurage Zone.A taxpayer who has negative attitude towards government spending were 4.53 times more likely to be non effective tax administration compared to taxpayer who has positive attitude towards government spending controlling for other variables in the model. Finally, the study recommends the revenue office to have fair treatment ,honesty or loyalty, quality service, political interference, awareness, tax audit, Law enforcement and penalty towards tax, information technology to improve tax collection, audit &decreases tax evasion.