“Effectiveness Of Tax Administration And Its Implementation System Under Category “C” Tax Payers: The Case Of Holeta Town Revenue Office”

Abstract

The main objective of this study aimed to assesses the Effectiveness of Tax Administration and Its Implementation System on Category “C” Tax Payers: The Case of Holeta Town Administration Revenue Office. The target population of the study included tax payers and employees of the office with 100 tax payers and 47 employees. In order to address Descriptive type of research design was applied the research questions, qualitative and quantitative research approaches were employed. The analysis of data found that the major factors influencing the Effectiveness of Tax Administration and Its Implementation are Tax Payers „Education, Taxpayer Identification and Registration, Challenges to Tax Administration, Political Factors, Economic Factors and Social factors. The researcher used both primary and secondary sources of data. In order to get primary information, questionnaire and interview were employed. As important as the primary data, the researcher also collected essential data from secondary sources. Non-probability technique which is convenience sampling was utilized to select sample tax payers and purposive sampling method was used to select sample employees. Data also analyzed on quantitative basis using Cronbach's Alpha, multiple regression analysis, Mean and descriptive statistics. Based on the analysis and discussion of the research, it can be concluded that the Tax rules and regulations, the Effect of Presumptive Tax Assessment Procedure, Competency of Office Personnel and Problems Encountered during Assessment on Effectiveness of Tax Administration.