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Addis Ababa University Libraries Electronic Thesis and Dissertations: AAU-ETD! >
Faculty of Business and Economics >
Thesis - Accounting & Finance >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/123456789/3300
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| Title: | Tax assessment and collection problems of Category “A” taxpayers: A case of Yeka Sub City |
| Authors: | Asamnew, Gebreselassie |
| Advisors: | Dr. Wolella Yesgat |
| Keywords: | accounting |
| Copyright: | Jun-2011 |
| Date Added: | 5-Jul-2012 |
| Publisher: | AAU |
| Abstract: | The prevalence of poverty in developing countries like Ethiopia demands improvising
internal revenue generating projects particularly the tax administration to reduce
dependence on foreign aid and borrowing. The goal of this study is to investigate tax
assessment and collection problems and the causes with regard to Category “A”
taxpayers found in Yeka sub city. To achieve this objective, the researcher used in-depth
interview with selected tax officers of Yeka sub city Finance and Economic Development
Bureau. The researcher also distributed self administered semi structured questionnaires
to category “A” taxpayers found in Yeka sub city.
The information gathered witnessed that there exist inefficiency and insufficient number
of tax assessment and collection officers in the Yeka sub city Finance and Economic
Development Bureau.
Moreover, most taxpayers lack sufficient knowledge of tax assessment and collection
procedures. Thus, most of taxpayers do not know why they are paying taxes; what types
of taxes are expected from them; and the applicable rules and regulations. Due to this
and other factors mentioned in the analysis of this study, negligence, delay in tax
payment and evasion are taken by taxpayers as solution to escape from payment of taxes. |
| URI: | http://hdl.handle.net/123456789/3300 |
| Appears in: | Thesis - Accounting & Finance
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