ATTITUDE OF CATEGORY „‟C‟‟ TAX PAYERS TOWARDS TAX ASSESSMENT EVIDEANCE IN GUBRE SUB CITY

Abstract

The study was conducted to attitude of category „‟c‟‟ payers towards tax assessment in gubre sub city revenue authority. The general objective is to evaluate attitude of category „‟c‟ ‟tax payers towards tax assessment according to the established regulation of gubre sub city authority by tax payers and revenue authority. To achieve the objective necessary data was used. This study was used descriptive types of research .The data was based on primary source of data to be collected in order there gatherer information, which help fall for the study. Primary data was collected through questionnaires distribution tax payers. The Study was had been random sampling. . The total numbers of the study are 560 tax payers (female 28 and male 32) and primary data were collected from 60 taxes payers from the institution holding different positions selected through random sampling techniques finally, the collected data were processed, analyzed and interpret by using different table, percentage, and summary, recommendation and conclusion were forwarded bases on the identified problems.