July 4, 2020 Thesis Open Access

WAKENE HAMBISA GOBENA

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    "description": "<p>: Dr. Adamu Terfa</p>\n\n<p>Tax can be defined as a compulsory contribution (levy) by an economic unit to a government without expectation of direct and equivalent return (quid pro quo) from the government for the contribution made. Effective taxes have the characteristics of fairness, adequacy, Simplicity, transparency and administrative ease. Taxpayers could be category &lsquo;A&rsquo;, &lsquo;B&rsquo; and &lsquo;C&rsquo;. Category &lsquo;A&rsquo; tax payers which is the focus of this study is obligated to keep books and accounts to pay their tax liability. In assessment and collections of taxes from these taxpayers, the taxpayers and tax authority office faces different problems. The general objective of this Study was to identify these problems in that it could enable the taxpayers to have more knowledge on tax assessment and collections and help the tax authority to work on identified problems and then collect sufficient revenues. To achieve the objectives of this Study, the researcher used descriptive method of research design and both Primary and Secondary data sources were used. To determine the samples, Yemane 1967 was used for taxpayers and purposive for tax officials. To gather the primary data, structured questionnaire and Interviews was prepared and then distributed personally. The secondary data obtained from the tax authority office was presented in graph and discussed. To interpret the responses collected from the sample selected, SPSS Statistics Version 25 and spread sheets were used and computed in frequency and percentage in form of tables and charts. The results of the study indicate that the taxpayers lack: awareness on taxes, train on how books and accounts prepared, update information on taxes, transparency and motivations. The tax revenue authority also has the problems of assessing unfair taxes, providing immediate solutions for the tax payers, lack of enough skilled manpower in tax assessment as well as collections, fraudulent of taxes, and lack of good cooperation of staffs and with other offices was the very challenging exists in the study area and the other challenges were existence of frequently electric power interruptions, Weakness of internet connections, political instability, interference of other governmental bodies. Therefore, the tax revenue authority office should improve the tax officials&rsquo; skills, work with other offices that support the performance of tax collections, and discuss on problems and achievements with taxpayers and tax officials. Keywords: Tax awareness, Tax assessment, Tax collection, Tax Collection Problems</p>", 
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    "title": "TAX ASSESSMENT AND COLLECTION PROBLEMS OF  CATEGORY \"A\" TAXPAYERS: CASE STUDY ON NEKEM  TE TOWN REVENUE AUTHORITY (Western Ethiopia)", 
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