TAXASSESSMENTANDCOLLECTIONRELATEDPROBLEMON CATEGORY“C”TAXPAYER(ACASEOFASSELATWON)
| dc.contributor.author | ALEMU MEKURIA, | |
| dc.date.accessioned | 2024-04-11T13:00:21Z | |
| dc.date.available | 2024-04-11T13:00:21Z | |
| dc.date.issued | 2019-02 | |
| dc.description.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 | en_US |
| dc.description.sponsorship | wolkite universty | en_US |
| dc.identifier.uri | http://10.194.1.109:8080/xmlui/handle/123456789/1481 | |
| dc.language.iso | en | en_US |
| dc.publisher | WOLKITE UNIVERSITY | en_US |
| dc.title | TAXASSESSMENTANDCOLLECTIONRELATEDPROBLEMON CATEGORY“C”TAXPAYER(ACASEOFASSELATWON) | en_US |
| dc.type | Thesis | en_US |