TAXASSESSMENTANDCOLLECTIONRELATEDPROBLEMON CATEGORY“C”TAXPAYER(ACASEOFASSELATWON)
Date
2019-02
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
WOLKITE UNIVERSITY
Abstract
The studywas conducted to assess the challenge faced the Asella city
administrationrevenueAuthoritywhilecollectingtaxfrom businesscommunity
ofthecitywhicharecommonlyknownascategoryctaxpayer.Theresearcher
believethatfindingsofthisstudycancontributeinenhancingthetaxrevenueof
thecityadministrationand thegovernmentatlargebyexposing thecore
problemsonthetaxcollectionactivitiessoastoenablingthemtoputtheireffort
tosolvethoseobservedproblems.Toconductthestudytheresearcherused
bothprimaryandsecondarydata.Althoughthedatawascollectedfrom various
sourcetaxpayerandRevenueAuthorityemployeewerethemainsourceofdata
forthestudy.Thestudyemployedstratifiedrandom samplingfortaxpayerand
judgmentalsamplingforemployeeofrevenueauthority.Inordertopresentand
analyzethedatainreliableandclearwaytheresearcherusedbothtableand
percentagetosummarizethestudyfinding.Generallyfindingofthestudyreveals
thatmostoftaxpayerespeciallyinthoseundercategorychasbeenfacing
variousproblemsinrelationtotaxationsystem.Despitetaxpayerpositive
attitudetowardthegeneralconceptionoftaxationmostofthesurveyedtax
payerstatedthatwhattheyarepayingarebeyondtheircapacitytopaythat
neithertheyhavenotrustintheemployeeofauthoritynormerelyoveralltax
estimation.Thestudyconcludedthattheauthorityofthecityadministrationis
being reluctantinmaking thetaxlow orprocedure,objective,transparent,
understandabletotaxpayer.Thustheresearcherrecommendedtheresponsible
taxauthorityshouldrevisetheirworkingsystem andpromotetransparencyso
thattrustoftaxpayeronthetaxsystemwillgradualadvance