Problems Associated with Tax Payers and Revenue Authority in Case of Dessie Town, Northern Ethiopia

Mesele Kebede Tesfahun Tegegn


This study aimed at to identify problems associated with tax payers and revenue authority in Dessie town. The research used descriptive research design. The target population included taxpayers and tax authority of Dessie town among which questionnaires were administered to a selected sample. The questionnaires were organized into sections including respondents’ profiles, problems associated with tax payers and revenue authority. The statistical treatment of data was done using the frequencies and percentages through SPSS software. The identified problems facing tax payers were tax fairness and equity, organizational strength of the tax authority, awareness level of the taxpayers, cultural factors and provision of social services by the government. It was also discussed the challenges facing tax authority of Dessie town included mainly poor tax payers’ perception on the relevance of tax payment, taxpayersdelay in tax declaration, starting business activity without trading license and traditional mode of tax collection. Finally, based on the findings possible recommendations were given. These include, maintaining tax fairness and equity, building capacity of the tax authority, conducting extensive awareness creation programs, and providing social services to the general public.

Keywords: Tax Payers and Revenue Authority

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