Determinants of Effective income tax Collection Practice: a Case Study in Nifas Silk Lafto Sub City Revenue Administration office
| dc.contributor.advisor | Kelifa Sermolo(PhD) | |
| dc.contributor.author | Azmera Getachew | |
| dc.date.accessioned | 2025-06-16T07:38:27Z | |
| dc.date.available | 2025-06-16T07:38:27Z | |
| dc.date.issued | 2025-03-04 | |
| dc.description.abstract | The effective collection of income tax is crucial for the financial sustainability of local governments and the overall economic development of a region. This study investigates the determinants of effective income tax collection practices, focusing on the case of the Nifas Silk Lafto Sub City Revenue Administration Office. Through a comprehensive analysis of factors influencing income tax collection, including taxpayer compliance, complexity of the tax system, administrative efficiency, and enforcement mechanisms, this research aims to provide valuable insights for improving revenue collection strategies. The methodology employed in this study includes a combination of quantitative analysis, qualitative research, and case study approaches. Data was collected through surveys, interviews, and document analysis to assess the current practices and challenges faced by the revenue administration office. The findings of this study shows the complexity of the tax system and other factors such as tax rate, tax knowledge and education, probability of detection, perceptions on the role of the government and peer influence can significantly impact effective income tax collection. The findings highlight the importance of taxpayer education, simplified tax procedures, and effective enforcement measures in enhancing income tax collection efficiency. The results of this study have significant implications for policymakers, tax administrators, and researchers in the field of public finance. By identifying the key determinants of effective income tax collection practices, this research contributes to the development of targeted interventions and policy recommendations to strengthen revenue mobilization efforts in Nifas Silk LaftoSub City and beyond. | |
| dc.identifier.uri | https://etd.aau.edu.et/handle/123456789/5569 | |
| dc.language.iso | en | |
| dc.publisher | A.A.U | |
| dc.title | Determinants of Effective income tax Collection Practice: a Case Study in Nifas Silk Lafto Sub City Revenue Administration office | |
| dc.type | Thesis |