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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/3300

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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