The Challenges of Tax Administration in Bole Sub-City Small Tax Payers

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A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures regional, local, or national. Most of the respondent agreed that, tax payers didn’t understand the rule and regulation of tax administration. There is also lack of awareness about the paying systems and pay their tax improperly, they didn’t pay their tax on time as per the obligation, According to the opinion of the respondents, customer handling systems of Bole sub city small tax payer’s office is poor, objective achievement, most of the respondents replayed as “disagree” and “strongly disagree” and it indicates Bole sub city small tax payers branch have many constraints in achieving their objective, The relationship among the top management and other employees is not good and there is poor communication channel, The implementation system of the Branch does not successfully achieve the objectives of tax administration. Furthermore, tax officers are non-motivated, lack adequate skills, lack of audit flow up and prompt decision. Due to this and other reasons identified in this study, non-compliance, evasions and corruption are increasing in the system.



Tax, Tax administration, Tax payer