国際会計研究ジャーナル

概要

Challenges of Tax Administration on Category “B” Taxpayers in case of Sheka Zone, SNNPR, South West Ethiopia

Endale Emiru

Good tax administration is very important to raise the revenue for government which helps to provide the public goods and service. To collect the revenue for government the good tax administration facilitates the collection procedure to be in good manner. Besides, tax administration in Ethiopia is still in problems. The research was conducted on the title “Challenges of Tax Administration on Category “B” Taxpayers in case of Sheka Zone”, South Nation and Nationalities Region, Ethiopia. The research main objectives are to assess the challenges of tax administration of category “B” taxpayers. The researcher used both primary and secondary data. By using stratified sampling method, the researcher selects the sample size 152 out of 245 categories “B” taxpayers’ in Sheka Zone. The regression result shown that gender, tax system complexity, audit effectiveness, personal financial constraints, tax penalties, taxpayer’s expectation from government, knowledge of taxpayer, and fairness of tax among business all this variable significantly affect the tax administration. It’s recommended that, for tax authority of each town suggestible to make avail tax laws and regulation for taxpayers and explain clearly to their understanding for effective compliance. The tax authority and tax payer communication would be advisable to be two-way direction rather than one direction from authority to tax payer.