The challenges of tax administration and collection of revenue in Afar Region, Ethiopia
Keywords:
tax, tax administration, efficiency, tax collection, effectivenessAbstract
The main objective of this study was to identify that the factors affecting effectiveness of administration and collection of revenue in afar region in case of samara logia town. The data used in this study consists of both primary and secondary data. The primary data was collected through standard questionnaire. The demographics of the respondents were firstly established in the questionnaire. The questionnaire was comprised of both closed and open ended questions. Secondary data was also collected from official documents and records relating to the case under study; Based on the above discussion and analysis, the researcher concluded the following facts in relation to taxpayers in the study area: Most of category ‘’A’’ and ‘’B’’ taxpayers are convinced for the fairness the tax assessment in Samara-logia town. However, some of the above group taxpayers and most of category ‘’C’’ taxpayers do not agree with about the fairness of the tax assessment in Samara-logia town. This might be because some of category ‘’A’’ and ‘’B’’ taxpayers lack to prepare acceptable and accurate financial statements and necessary supportive documents for their transactions, as a result the tax authority will assess their tax liability by estimation.
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