ASSESSMENT OF TAX ESTIMATION AND COLLECTION SYSTEM ON CATEGORY “C” TAX PAYERS IN CASE OF EMDIBER TOWN

Abstract

This study seeks to assess tax estimation and collection system on category “C” tax payers in case of Endiber Town. For the purpose of the study primary data was used. Information was obtained through interview and open-ended and closed-ended questionnaires. The study used purposive (judgmental) sampling technique to select sample of 40 out of 602 total tax payers and 12 employees out of 12 office employees. The data was gathered by the researcher himself and it analyzed based on tabulation and percentage method. Consequently, carefully interpretation of analyzed information was carried out to arrive at reasonable generalization. The study found the potential problem that faced by the office on phase of tax estimation and collection. Some of them are; tax payers are involuntary to pay levied tax, tax payers intentionally delay payment, low quality and experience of tax estimators and unethical act of tax estimators. Finally, researcher forward his finding to office to provide continuous education to the tax payers mainly by the authority with its collaborators institution and to create awareness about the purpose and importance of tax and to create citizens who have better understanding of taxation which will stimulate honest and voluntary to pay appropriate levied amount and lastly to prepare training and experience share between tax estimator and collector from another branch of the authority tax estimator and collector should be provided for better quality and experience.