Browsing by Author "Adugna, Asefu"

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    Tax Assessment and Collection Enforcement Problems the Case of Ministry of Revenues Large Tax Payers Branch Office
    (A.A.U, 2021-04) Adugna, Asefu; Worku, Temesgen (Dr)
    Ethiopia, resembling developing countries, face problems in increasing revenue to the level required for the advancement of economic development. Taxation has increased in importance not only as a tool of rising revenue for the traditional roles but also for fast-tracking the financial progress and safeguarding community fairness. The research evaluates the tax assessment and collection enforcement the case of Ethiopian ministry of revenues–large tax payers’ branch office. The aims of the research were to find the problems of tax assessment and collection enforcement in the branch tax office; to examine the attitude of taxpayers` to tax rules and tax government and their problems; to examine the tax debts control and to see the trends and execution of tax assessment and collection enforcement in the branch. The research used descriptive research methodology and both qualitative and quantitative research approach were adopted for the study. To bearing the research both primary and secondary data were gathered from representative taxpayers and tax officers. The sampling technique employed both probability and non-probability and questions were distributed for fourteen (14) tax employees and eighty one (81) sample taxpayers. The research determine difficulties such as the full utilization of system integrated government tax administration system not wholly employed; the presence of a complication of tax rules, regulations, inadequacy of tax knowledge ; absence of providing on time and excellence service; shortage of collaboration among other tax office branches and investor; the presence of billions of uncollected tax obligations; the execution of the branch shows uninterrupted progression between actual tax collected in the five years under study however its execution was under when paralleled to the revenue execution. Therefore based on the determined problems the study suggested the succeeding: there ought to be complete use and application of computerization for sufficient data accessibility; doing extensive tax education schedules; There ought to be close collaboration with other tax office branches and other institutions including merchants; the tax office branch ought to emphasis for administration of fraudulent traders, and modernizing plea process.