College of Bussines and Economics

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End date: 2019Subject: search.filters.subject.Determinants,

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    ASSESSMENTS OF THE PRACTICE OF TAX COMPLIANCE THE CASE OF CATEGORY “B” TAXPAYERS IN BUTAJIRA TOWN
    (Wolkite University, 2019-05) HASSEN SABIR,
    Tax Compliance becomes major discussion issues in the financial institutions. However, the tax administration office is unable to collect sufficient amount of taxes from the taxpayers, the government does not achieve its goal and the community dissatisfied with the services of the state. The study is Assessments of The Practice of Tax Compliance the case of Category “B” Tax Payers inButajira Town with the objectives to assess the Roles of tax compliance determinant variables on tax payers behavior to complying tax, to determinant factors influencing taxpayers’ to comply or no to comply for their tax and to determine the relationship between tax compliance determinants with tax payers level of tax compliance. A sample size of 328 was drawn from the tax population in Butajira me dium taxpayers /”B” level taxpayers by using simple random/ lottery method and purposive sampling for revenue office employees. Generally, the research signifies that the factors which make taxpayers not discharge their tax duties with their own and right amount. The study design is descriptive research approach and the study employed quantitative re search methods byusing Stratified and simple random sampling technique and question naires were distributed and collected from primary sources. Then the data was analyzed using descriptive statistics technique and frequency table by using SPSS software. The revenue office has good serious enforcement practice and uses suitable penalty tools and techniques including follow-up and tax audit. However, the studyhas found that the tax payer’s compliance assessed mainly are tax education, attitude towards taxation, percept tion of fairness/equity, social and natural norms, the strength of the tax authority, and perception of government spending were found to be the factors affecting taxpayers’ compliance. Finally, based on the findings possible recommendations include, maintain ing tax fairness and equity, building capacity of the tax authority, conducting extensive awareness creation programs, and providing social services to the general public. Spe civically, attitude plays avital role in shaping the perceptions of taxpayers towards achieving compliance. Besides this, strengthening effective and efficiency of government in tax systems and procedures in tax administration function is also crucial.
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    DETERMINANTS OF COMPETITIVE ADVANTAGE OF COMMERCIAL BANKS IN WORABE TOWN
    (Wolkite University, 2019-06) ALEMU MENGIE ANTENEH
    The main objective of this study was to examine determinants of competitive advantage of branch banks in Worabe town. From a total employees that were targeted as study population, sample size were determined considering the banks as strata(using stratified sampling technique) and questionnaire were distribute for the sample responds selected randomly. Data was collected using questionnaires. A quantitative research approach with an explanatory research type was employed in this paper. Results indicated a statistically significant relationship between competitive advantage and each of independent variable. It is also implied that the positive effects of determinants such as product differentiation, superior customer service, competitive staff, image/repetitive, accessibility and convenience and use of technology on competitive advantage in commercial banks were considered in this study. Finally the researcher forwards the recommendation. The study recommended creating an enabling working environment in Banks in terms of the level of technology they use, on delivery of quality of service, types of products, accessibility/ location and constitute competent staff to build future image and reputation for sustainable market competition multidimensional. This would increase the competitive edge of commercial banks in Ethiopia