Assessment of Tax Estimation and Collection System on Category “C”Tax Payers in Case of Goba Town Administration Revenue Office South East Ethiopia

Abstract

This study seeks to assess tax estimation and collection system on category “C” tax payers in        case of Goba town administration revenue office. For the purpose of the study primary data was used. Information was obtained through interview and open-ended and closed-ended questionnaires. The study used purposive (judgmental) sampling technique to select 12 employees out of 16 office employees The study found the potential problem that faced by the office on phase of tax estimation and collection. Some of them are; tax payers are involuntary to pay levied tax, tax payers intentionally delay payment, low quality and experience of tax estimators and unethical act of tax estimator’s. Finally, researcher forward his finding to office to provide continuous education to the tax payers mainly by the authority with its collaborators institution and to create awareness about the purpose and importance of tax and to create citizens who have better understanding of taxation which will stimulate honest and voluntary to pay appropriate levied amount and lastly to prepare  training and experience share between tax estimator and collector from this branch of the authority tax estimator and collector should be provided for better quality and experience.