ANAYSIS OF RENTAL TAX LEVY AND COLLECTION PROBLEMS IN CASE EMDIBER CITY REVENUE OFFICE

Abstract

The study was conducted rental tax levy and collection problem in Emdbir city revenue office. The general objective is to assess the rental tax levy and collection problem according to the established regulation of Emdbir city revenue office and problem encountered by tax payers and collecting authority. To achieve the objective necessary data were used. The Primary and secondary source of data to be collected order there gatherer information, which help fall for the study. Primary data was collected through unstructured interviewer and questionnaires distribution to employees and tax payers. Secondary data collected from review the documents, manuals of Emdbir revenue office report issued to their employees and research has been judgment sampling for it advantage of convent to use all less time consuming. This payer is descriptive types of research. Finally the collected data were processed, analyzed and interpret by using different table, percentage, and recommendation and conclusion were forwarded bases on the identified problems