Tax Assessment and Collection Problems of Category “A” Tax Payers: The Case of Gulelle Sub City Revenues and Customs Authority Branch Office in Addis Ababa City Administration
| dc.contributor.advisor | Abebe, Yitayew (PhD) | |
| dc.contributor.author | Messay, Tilaye | |
| dc.date.accessioned | 2019-07-04T15:02:03Z | |
| dc.date.accessioned | 2023-11-04T07:57:25Z | |
| dc.date.available | 2019-07-04T15:02:03Z | |
| dc.date.available | 2023-11-04T07:57:25Z | |
| dc.date.issued | 2019-03 | |
| dc.description | A Thesis Submitted to Department of Accounting and Finance Addis Ababa University in Partial Fulfillment of the Requirements for the Degree of Master of Science in Accounting and Finance | en_US |
| dc.description.abstract | Taxation is defined as government revenue to fulfill public necessities. Despite the fact that taxation is not favored by many, it is vital that it is understood because it forms a critical element of how a government affects the lives of its citizens. Governments of developing countries struggle to create modern tax systems. However most of these developing countries are burdened with weak tax administration and tax payers’ resentment towards taxes. The goal of this study is to investigate Tax assessment and collection problems regard to category “A” tax payers found in Gulelle sub-city. The researcher distributed questionnaires to selected tax payers and tax officers. In addition the researcher used in- depth interview with management bodies. The study was based on descriptive analysis. The findings indicated that most taxpayers lack sufficient knowledge of tax assessment and collection Procedures, rules and regulations. There is lack of clear, transparent and up-to- date information and training. Moreover, tax assessment and collection officers are inefficient and insufficient in relation to number of tax payers in the sub city, tax officers are non-motivated, lack adequate skills. 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. This study suggests that the tax authority should provide continuous training both for tax payers and tax office employees, use advanced information technology (IT), make the collection procedures simple and transparent, and strengthen legal enforcement and penalties. In general, the tax authority should try to ensure tax fairness and equity so as to encourage voluntary compliance behavior. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/18639 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Addis Ababa University | en_US |
| dc.subject | Collection Problems | en_US |
| dc.subject | Tax Assessment | en_US |
| dc.subject | Tax Payers | en_US |
| dc.title | Tax Assessment and Collection Problems of Category “A” Tax Payers: The Case of Gulelle Sub City Revenues and Customs Authority Branch Office in Addis Ababa City Administration | en_US |
| dc.type | Thesis | en_US |