国際会計研究ジャーナル

概要

Assessment on factors that affect tax collection in tepi town merchant’s yeki Woreda, sheka zone, south west Ethiopia.

Alemu Bekele Eticha,Dawit Wendimu

Back ground: Taxation is a system of raising money to finance government. Without taxes funds and govermnet services could not exist. In most developing countries, like Ethiopia, the revenue generated by the government is quite less than the expenditures spent. This low revenue yield of taxation can only be attributed to the fact that tax provisions are not properly enforced. Thus the main objective of this study is to investigate factors of tax problems in taxpayers in Tepi town.

Methods: The community based cross-sectional study design was conducted on 118 merchants that randomly selected from Tepi Town.  All the vital information was gathered from selected tax payers by structured questionnaire. The data was organized and analyzed by IBM SPSS 20. Moreover, a Binary logistic regression was used to identify the potential determinants of tax collection problem.

Results: Out of 118 tax payers 14.4% were said that they had not faced tax collection problems and 85.6% were said that they have tax collection problems. From the total, 36 female tax payers 5(4.2%) of them were reported that they had not tax payment problem while 31(26.3%) of them were had faced tax payment problem. Similarly, from the total 82 male tax payers 12 (10.2%) of them were said they had not faced tax collection problem but 70(59.3%) of them were said they had faced tax collection problem. The result of Chi-square of independence revealed, service satisfaction, cash register machine use, pay amount, and duration of time liability had p-value 0.001, 0.045, 0.001 and 0.000 respectively which is less than level of significance 0.05. So this indicated the significant relationship that found between these variables and tax gathering system. The logistic regression revealed that service satisfaction, pay amount  and time liability  were the major factor that affects tax collection system  in Tepi town.

Conclusions: Based on results, about 85.6% of merchants in Tepi town were had complain on their taxation.  The identified significant factors of these merchants are service satisfaction, pay amount estimate and time liable to pay the taxes.  The study suggested to Tepi town Economic developmental office must adopt a comprehensive strategy that satisfy the tax payers and adequate pay estimate that depend on profit of the merchants.