Browsing by Author "Semmagn, Abrham"

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    Assessment Of Erca Performance In Collection Of Tax From Large Tax Payers
    (A.A.U, 2020-05) Semmagn, Abrham; Dr. Abebe, Yitayew
    The objective of the study is to assess the Tax performance and collection in the case of ERCA-large tax payers office. From the different activities of tax administration the objectives of the study are: to identify the challenges of tax performance and collection; to analyze the taxpayers` attitude towards tax laws and tax administration and their problems; to analyze the tax delinquency control and tax arrears The study employed descriptive research methodology and both qualitative and quantitative research approach are adopted for the study. To conduct the study both primary and secondary data are gathered from taxpayers and tax officers. The sampling technique employed both probability and non-probability and questionnaires are distributed to employees and representative taxpayers. The study identified problems like the application of software, complexity of tax laws, low level of tax education and awareness; quality service delivery; absence of strong coordination and cooperation between ERCA and other stakeholder; tax arrears/delinquent taxes.