“Determinant Of Category “A” Taxpayers” Tax Compliance Behavior: A case of Gulele Woreda 9 Revenue Authority”.

Abstract

The purpose of this study was to investigate challenges of public revenue collection: a study on gulele woreda 9 revenue authority Both simple random and purposive sampling technique was employed. The study was conducted by taking 326 respondents randomly from the taxpayers and 12 experts from the tax office were selected by purposive sampling. The mixed research approach was employed to conduct the study using quantitative and qualitative data from primary sources. The primary data were collected from questionnaires received from the taxpayers and tax officials. The collected data was analyzed with descriptive statistics. Based on the descriptive statistics, findings reveal that taxpayers encounter significant challenges in understanding tax laws, regulations, and payment procedures, leading to compliance issues and dissatisfaction. This is compounded by a lack of awareness and education provided by the tax authority. Insights from tax experts emphasize the knowledge gap among taxpayers, while inefficiencies in tax collection, reliance on manual systems, and insufficient staffing at the tax office further hamper effective service delivery and enforcement. Finally, the study suggests that the authority should; Enhance Taxpayer Education and Awareness, Improve Service Delivery, Strengthen Communication Channels, Review and Revise Tax Regulations, Implement Incentives for Compliance, Address Perceptions of Inequity, Combat Corruption and Illegal Trading, Modernize Tax Collection Systems and Enhance Taxpayer Engagement.