Factors Affecting tax administration and Collection in Case of Gullele Sub City Category 'C’ Tax Payers

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The main objective of the study was conducted to examine the effects of tax service dimensions on tax collection in case of C category tax payers of Gulale Sub city, SMEs. The study used both descriptive and explanatory research design with quantitative approach. The sample size was 277 and stratified sampling techniques were employed. SPSS software was employed in the study for organizing, summarizing and presenting collected data. The finding of the study indicates that customers of C category tax payers were highly satisfied by the four service dimensions. Specifically, most of them were satisfied with capacity of technological infrastructure of tax administration and collection service quality. However, customers were less satisfied with human resource, capital & time aspects of C category tax payers. All the service quality dimensions contribute to 83.9% of the variations in the dependent tax collection. The model was shown to be significant (sig.0.000) in an ANOVA test of the three variables' combined overall and 0.05 significance level significance. A large F statistic of 229.611 and a p value that was lower than the usual significance limit of 0.05 supported this. These findings indicated that all independent variables are reliable indicators of how effectively Gulele Sub City collects tax. Qualitative findings also indicate, increasing skills and knowledge of employees to develop human, capital and time resource, Generally, as the tax collection service dimensions represent 83.9% of the variation in tax administering and collecting, the C category tax payer’s administration should work on all the service quality dimensions to improve and maintain its tax collection in selected Gulele Sub city administration.