BELACHEW TEGU HAILE2025-12-162022-08-09https://rps.wku.edu.et/handle/123456789/46727The general objective of this study is to assess the determinants factors of business income tax revenue collection in Gurage zone sellected districts. In this study descriptive and empirical research designs both qualitative and quantitative research approach has been employed. In order to financing public expenditure, government tax by reforming and restructuring the existing tax system. Gurage zone revenue office is one of local government office levied and collects taxes like business income tax for the provision of goods and services for the society, but the revenue office is not able to collect the tax revenue as expected. It is the serving of the study when addressing the total tax payer and focused group discussion. But in this case, since the numbers of tax payers and revenue authority employer are large, with regard to the total population 4521 tax payers up to Ju2012 (E.C), but this study only focuses on target population focusing on business income tax payers the study assumed that the data taken from 446 tax payer whose activities are directly related to the problem that taking as a sample used research are study and recommend the problem. The researcher used stratified sampling technique. Five likert scale questionnaires and interview were used to collect required data and simple and advanced statistical tools were used to analyze collected data. The finding States that the respondents rated in the unwillingness of tax payers they responded strongly agree 75(17.73 %), agree 147(34.75 %), uncertainty 52(12.29%) and disagree 149(35.22%). This indicates that the majority of the tax payers respondents are disagree this implies that generally more tax payers are unwillingness of pay business income tax. The researcher recommended that to strengthen business income tax collection mechanism of the office the tax collection should be economical. To be the tax liability collected from the taxpayers on a specified time.enAuthorityBusiness Income TaxTaxationRevenueServing Wolkite.Thesis