The Effects of Revenue Management on Taxpayers’ Satisfaction: Evidence from Laga-TafoLaga-Dadhi Town Administration Category “C” Taxpayers,Oromia National Regional State
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Date
2021-06
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A.A.U
Abstract
Tax is the major source of public revenues, and government needs financial resources to play
a role that is expected from it by the public. The major objective of this study is to examine
the effect of revenue management on taxpayers’ satisfaction using the case of Laga-tafoLagadadhi
town Revenue authority and its taxpayers. The main rationale for undertaking this study
is to bridge the research gap that most of the previous works did not address the causal
relationships existing between revenue management and customers’ satisfaction that belongs
to category ‘C’ taxpayers. To achieve the objectives of this study, both qualitative and
quantitative research approaches are been employed in line with this 357 questionnaires were
randomly distributed to category ‘C’ taxpayers living in Laga-tafoLaga-dadhi town of Oromia
regional state. The data collected through survey questionnaires is analyzed using SPSS
software package. According to the findings of the study, three of the revenue management
quality service indicators are found to have a positive and satisfactorysignificant effect on
taxpayer satisfaction. Specifically, while reliability, responsiveness and empathy are found to
be statistically significant; Tangibility and assurance of revenue management are found to be
statistically insignificant at 5% level of significance.Based on the findings,the study
recommend that the revenue authority should improve the current tax service and facilities to
increase customers’ satisfaction; improve taxpayers’ attitude through tax education,
awareness creation and consultation sessions; and the office should provide important
services timely and adequately. It is also recommended that the office should solve the
customers’ complaint properly; keep their records accurately following the standards of
documentation and filing.
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Keywords
Revenue, revenue management, tax, satisfaction, taxpayers’ satisfaction. LagatafoLaga- dadhi